X Ltd, Y Ltd, Z Ltd and 17 Individuals v The Commissioners for HM Revenue and Customs: [2020] UKUT 0029 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 30 January 2020.
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PROCEDURE 鈥� Taxpayers鈥� applications for closure notices 鈥� HMRC applying to FTT without notice for approval of third party information notices 鈥� FTT refusing to allow taxpayers to participate in third party notice hearings and staying closure notice applications 鈥� FTT鈥檚 powers in 鈥渨ithout notice鈥� applications to approve information notices - whether FTT鈥檚 decisions wrong in law.
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Published 30 January 2020