Market leading insight for tax experts
View online issue

Disclosure of documentation before the tribunal

Speed read

Disclosure of relevant documentation by the taxpayer and HMRC is not specifically dealt with in the First-tier Tribunal procedural rules, but it is necessary in order to assist the FTT meet its overriding objective to deal with cases ‘fairly and justly’. The civil procedure rules give an indication of the type of disclosure that should be ordered by the FTT. Documents are not disclosable if they are protected by legal professional privilege or are simply not relevant to the issues to be adjudicated upon by the FTT.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top