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Neutral Citation: [2025] UKFTT 01148 (TC)
Case Number: TC09651
FIRST-TIER TRIBUNAL
TAX CHAMBER
[Location/By remote video hearing]
Appeal reference: TC/2021/01192
PROCEDURE – application for a direction that HMRC provide further and better particulars and disclosure of documents in relation to discounted settlement opportunitiesfor large companies involvingEmployee Benefit Trusts in 2015 – refused
Heard on: 8 September 2025
Judgment date: 30 September 2025
Before
TRIBUNAL JUDGE KIM SUKUL
Between
JOHN CROOKS
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
The application was determined in chambers, in London, on 8 September 2025 on written submissions
DECISION