PRACTICE – public interest immunity – parts of Manuals withheld from publication because disclosure would prejudice the assessment or collection of tax or assist tax avoidance or evasion – PII should be claimed before the Tribunal in the same way as in court with a certificate by the Commissioners – after inspection of the documents the claim for PII was upheld
Citations:
[2006] UKVAT V19675
Links:
Jurisdiction:
England and Wales
VAT, Taxes Management
Updated: 07 July 2022; Ref: scu.244216