Two issues in relation to the way that the First-tier Tribunal (Tax Chamber) decides applications from Her Majesty’s Revenue and Customs for the approval of third party information notices under para. 3 of Sch. 36 to the Finance Act 2008. First, does the FTT have the power to decide such an application on an inter partes basis, in particular by holding an inter partes oral hearing? Secondly, should any hearing it does hold to consider such an application (whether or not inter partes) be held in public?
Lord Justice Singh
[2021] EWCA Civ 1082
Bailii
England and Wales
Updated: 23 July 2021; Ref: scu.666023