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
Read full decision in
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