INFORMATION NOTICE – whether following Jimenez the Tribunal has power to order an inter partes determination of HMRC’s application for approval of a third party information notice – no – Derrin is to be preferred – applications dismissed.
Citations:
[2018] UKFTT 590 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 October 2022; Ref: scu.632357