DISCLOSURE – Documents – Allegation of abusive practice – Customs contend that tax avoidance is essential aim of transaction – Whether Tribunal should order disclosure of documents covering tax advice to Appellant – Whether necessary for fairly disposing of proceedings – Yes – Whether relevant – Yes – Application allowed – Value Added Tax Tribunal Rules r 20(3)
Citations:
[2006] UKVAT V19514
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.240277