Market leading insight for tax experts
View online issue

Kandore Ltd and others v HMRC

In Kandore Ltd and others v HMRC [2021] EWCA Civ 1082 (16 July 2021) the Court of Appeal ruled that the FTT had no power to hold an oral inter partes hearing to decide an application by HMRC for a third-party information notice.

In 2014 HMRC opened enquiries into the returns of three companies. HMRC had concluded that they needed certain information on the financial position of 17 individuals including directors and shareholders of the companies and set in motion the procedure for issuing third party notices under FA 2008 Sch 36 applying to the FTT for approval.

The Court of Appeal had to decide two issues. The first concerned the taxpayers’ request that the Sch 36 applications should be determined at an inter partes oral hearing at which they would have advance notice of HMRC’s case and the opportunity to respond. Both the...

If you or your firm subscribes to, 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 '' for further assistance.