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The High Court has handed over documents in a tax dispute over 650 million GBP ruled in a case that further expands the scope of the disclosure pilot

James Pickering QC, who served as Assistant Supreme Court Justice in Revenue And Customs v IGE USA Investments, said the court had the power to order specific disclosure even in the absence of an agreed or approved list of disclosure issues / p>

His decision overturned a decision by the Assistant Head Nurse and clarified the limitations of the Disclosure Pilot in effect in the business and property courts through the end of this year

Pickering J agreed that disclosure issues were not limited to issues identified in the statements of the case, and he ruled that the court had jurisdiction to issue an order under paragraph 18 of the rules of the pilot / p>

The underlying case is a dispute between HMRC and a number of companies within the international GE group opposes HMRC’s request to change the information and requested copies of documents when the case was forwarded to HMRC’s Fraud Investigation Service

GE argued on appeal that the deputy master mistakenly treated disclosure issues as restricted by the rules. HMRC believed that the issues to be disclosed should be included throughout the fact sheet

Describing litigation as a “war in which there may be a series of battles”, Pickering J said that along the way “there will often be various skirmishes that create problems that are outside the parameters of the case testimony ‘” / p>

He added, “It is not required that the matter be identifiable from the evidence in the case Instead, it is sufficient that this matter must be determined by the court for it to be a fair solution to the entire process ’

The judge ordered disclosure based on the importance and merit of the case and the fact that HMRC had already searched and compiled the documents sought so that the request was reasonable and proportionate


Weltnachrichten – GB – Court issues disclosure requests in tax dispute over 650 million GBP

Source: https://www.lawgazette.co.uk/law/court-grants-disclosure-request-in-650m-tax-dispute/5106880.article