Procedure – Sch 36 Notices – dispute as to whether certain documents subject to legal privilege – applications for Tribunal to decide dispute under Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009 – whether Applicants failed to comply with time limits in those Regulations – if so, whether Tribunal had jurisdiction to decide as a separate hearing – held, no compliance with the statutory time limits; no jurisdiction to decide in a separate hearing; instead directions issued for dispute to be decided as part of substantive appeals
Citations:
[2022] UKFTT 82 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 April 2022; Ref: scu.675638