TC09638 - [2025] UKFTT 01112 (TC)

Fecha: 22-Ago-2025

HMRC’s position

HMRC’s position

11.

HMRC does not have any objection in principle to disclosing the documents in Categories (1) and (2), but says that all reasonable efforts have already been made to locate them, that all documents which could be located have been disclosed, and that "no purpose would be served by the Tribunal making the order sought".

12.

It opposes the application on the following grounds:

(1)

The appellants should request specific documents rather than broad categories;

(2)

Categories (3) and (4) are overly broad - "unfocussed, and disproportionate" and constitute a “fishing expedition”;

(3)

Category (5) includes confidential state-to-state communications, in relation to which disclosure should not be ordered "because it may frustrate future co-operation between the UK and those states;

(4)

Category (5), relating to internal correspondence, is not necessary.

13.

HMRC observes that it has disclosed 417 documents, being the fruits of a review of 9 boxes of documents, and that the application "must be considered against the context of the parties already having provided extensive disclosure." The Appellants point out that HMRC, when asking for an extension of time to file its Statements of Case, remarked that it was reviewing 'well in excess of 300 documents'.

14.

HMRC also relies on a previous decision of the First-tier Tribunal in MacSweenand Murphy and others (TC/2019/05088) - said to be parallel proceedings involving the same scheme and the same representatives - where, it is contended, similar disclosure requests were refused, and say that this application is an impermissible attempt to "take a 'second bite of the cherry' and to mount a collateral attack.