PROCEDURE – Taxpayers’ applications for closure notices – HMRC applying to FTT without notice for approval of third party information notices – FTT refusing to allow taxpayers to participate in third party notice hearings and staying closure notice applications – FTT’s powers in ‘without notice’ applications to approve information notices – whether FTT’s decisions wrong in law.
Citations:
[2020] UKUT 29 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 November 2022; Ref: scu.650131
