THE KING (on the application of) RETTIG HEATING GROUP UK LIMITED (IN LIQUIDATION) v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00315 (TCC)
Upper Tribunal tax and Chancery decision of UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN on 7 October 2024
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JUDICIAL REVIEW 鈥� DISCLOSURE 鈥� Claimant鈥檚 interlocutory application for disclosure of documents (internal discussions and communication in run- up to issue of HMRC decision letter to refuse out of time claim) - documents not necessary for fair and just resolution of issues in case 鈥� application dismissed
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Published 15 October 2024