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Cider of Sweden Limited v Revenue and Customs: FTTTx 18 Feb 2022

Procedure – application by a non-party for copies of pleadings at early stage in the proceedings, before any judicial consideration of the substantive issues – inherent jurisdiction of the Tribunal – whether application should be decided by reference to CPR 5.4C(1), whether by applying it to the Tribunal or by relying on it as an expression of the principle of open justice – held no – whether access should be granted in pursuance of general ‘open justice’ principle – held no – access at this early stage would not enable the Applicant to understand how the justice system works, how decisions are taken or scrutinise the way in which the Tribunal decides cases – even if it would, on the fact-specific balancing exercise, access at this stage would be denied

Citations:

[2022] UKFTT 76 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 02 May 2022; Ref: scu.675633

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