Application by a non-party for copies of skeleton arguments and written submissions before issue of dispositive decision – Cape Intermediate Holdings Ltd followed – three-stage approach in applying Cape – (i) whether information sought has potential value in advancing open justice – (ii) whether risk or harm to maintenance of effective judicial process or to legitimate interests of others – (iii) relevant considerations in relation to practicality and proportionality – application granted in part
Citations:
[2021] UKFTT 446 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 February 2022; Ref: scu.671516