THE KING (on the application of) RETTIG HEATING GROUP UK LIMITED (IN LIQUIDATION) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00315 (TCC)

Upper Tribunal tax and Chancery decision of UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN on 7 October 2024

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 15 October 2024

• Category: Tax
• Release date: 7 October 2024

Read full decision in THE KING (on the application of) RETTIG HEATING GROUP UK LIMITED (IN LIQUIDATION) v The Commissioner of His Majesty’s Revenue and Customs

JUDICIAL REVIEW – DISCLOSURE – Claimant’s interlocutory application for disclosure of documents (internal discussions and communication in run- up to issue of HMRC decision letter to refuse out of time claim) - documents not necessary for fair and just resolution of issues in case – application dismissed

Published 15 October 2024