HM Revenue and Customs v Smart Price Midlands Ltd and Another: CA 16 May 2019

The court considered the extent of disclosure of documents that should be provided by the Appellants (‘HMRC’) when a trader who has been refused approval for the operation of a wholesale alcohol supply business challenges that refusal before the First-tier Tribunal.

Judges:

Lady Justice Rose

Citations:

[2019] EWCA Civ 841

Links:

Bailii

Jurisdiction:

England and Wales

Litigation Practice

Updated: 03 July 2022; Ref: scu.637322