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W B Ritchie v HMRC

In W B Ritchie v HMRC [2016] UKFTT 509 (20 July 2016) the FTT found that HMRC should not be barred from taking part in proceedings because of the ‘inadvertent’ inclusion of without prejudice material in its statement of case.

The application related to two separate appeals made by Mr and Mrs Ritchie concerning CGT on the disposal of a property they had jointly owned.

HMRC had used in its statement of case without prejudice material obtained as part of an unsuccessful alternative dispute resolution (ADR) process. The main application was for HMRC to be barred from taking further part in the proceedings on the basis that it had failed to cooperate with the tribunal or to withdraw its statement of case and issue a new one.

The FTT agreed that providing a defective or inadequate statement of case could amount to a failure to co-operate with...

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