This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Third party application for tribunal appeal documents granted subject to payment of a fee

By Mark McLaughlin, June 2022

An application by a third party to the First-tier Tribunal for documents relating to an earlier appeal was granted on condition that a proportion of the transcriber costs be paid to the parties to the appeal. 

In November 2021, a third-party applicant (KPMG) applied to the First-tier Tribunal (FTT) for documents to be provided by the FTT in respect of proceedings between the appellants and HM Revenue and Customs (HMRC), pursuant to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), Rules 2 and 5, and the inherent jurisdiction of the tribunal. The FTT’s decision in the appellants’ appeal was released in February 2022.

The application stated: “the applicant is currently instructed in another, unrelated, dispute with HMRC in which the same points of law have arisen: it is the applicant’s understanding that one of the points in issue in the appellants’ appeal is the question and extent of

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

HMRC guidance could be relied upon but appellant had not suffered serious detriment in doing so
By Mark McLaughlin, December 2019
Tribunal Refuses HMRC Application For Third-Party Information Notice To Auditors Who Were Also Tax Agents
By Mark McLaughlin, January 2019
Tax Return Enquiry Closure Notice Issued By HMRC In Error Was Invalid
By Mark McLaughlin, August 2016
HMRC Enquiry Could Not Be Opened After Earlier Discovery Assessment Settled
By Mark McLaughlin, June 2016
HMRC Did Not Exceed Its Powers In Issuing Information Notice
By Mark McLaughlin, March 2015