In K McCabe v HMRC [2020] UKUT 266 (TCC) (21 September 2020) the Upper Tribunal (UT) upheld a decision of the First-tier Tribunal (FTT) not to require HMRC to disclose documents relating to the application in the taxpayer’s case of the mutual agreement procedure (MAP) under the UK/Belgium double tax treaty.
Mr McCabe had appealed to the FTT against various closure notices contending that he was not resident in the UK or alternatively that he was resident in Belgium under the UK-Belgium double tax treaty. He instigated the MAP under the treaty. This resulted in an agreement between the UK and Belgian tax authorities that Mr McCabe was UK-resident for tax purposes. Mr McCabe did not accept that agreement and applied to HMRC to disclose documents relating to the application of the MAP. When HMRC refused he applied to the FTT for a direction for disclosure....
