McCabe v HM Revenue (Tax): UTTC 15 Sep 2020

PROCEDURE – [2019] UKFTT 317 (TC) FTT refusal to direct HMRC to disclose documents relating to the mutual agreement procedure with the Belgian competent authority under the UK/Belgium double tax treaty – consideration of ‘relevance’ of documents – appeal dismissed

Citations:

[2020] UKUT 266 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 31 March 2022; Ref: scu.655549