In Cider of Sweden v HMRC and EY LLP as third party [2022] UKFTT 76 (TC) (18 February 2022) the FTT dismissed EY’s application for disclosure to them of various documents (such as the notice of appeal HMRC’s statement of case and any further pleadings) that had been or would be brought into existence in the context of the main tax proceedings between another taxpayer Cider of Sweden (CoS) and HMRC. This was because EY had made the application before the hearing was imminent or had even been listed.
Through press reports EY had become aware of a High Court hearing of a dispute between CoS and HMRC on an important issue of EU law. EY made a successful application under the Civil Procedure Rule CPR 5.4C(1) which (subject to a few safeguards) permits non-parties to obtain copies of documents relevant to litigation in the civil...
