HMRC have succeeded in a dispute over compliance with a section 20 notice requiring the production of documents within the ‘power’ of three taxpayers. The FTT distinguished the judgment of the House of Lords in 1980 in Lonrho in relation to disclosure rules in civil litigation and held that ‘power’ means a mere ‘de facto ability' rather than a ‘presently enforceable legal right’ to obtain the documents. The reasoning is not altogether sound but it is unlikely that the taxpayers will seek leave to appeal. This case will
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HMRC have succeeded in a dispute over compliance with a section 20 notice requiring the production of documents within the ‘power’ of three taxpayers. The FTT distinguished the judgment of the House of Lords in 1980 in Lonrho in relation to disclosure rules in civil litigation and held that ‘power’ means a mere ‘de facto ability' rather than a ‘presently enforceable legal right’ to obtain the documents. The reasoning is not altogether sound but it is unlikely that the taxpayers will seek leave to appeal. This case will
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If you do not subscribe but are a registered user, please enter your details in the following boxes: