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Conclusions
Conclusion
For all the reasons above, the claimant’s request for disclosure is refused.
UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN
Release date: 07 October 2024
- Heading
- Introduction
- Background
- Claimant’s Grounds of judicial review and HMRC’s defence
- Ground 1
- Ground 2
- Grounds 3-5
- HMRC Officer Ms Murphy’s 23 August 2024 Witness Statement
- Legal principles
- The disclosure sought and outline of parties’ submissions
- Discussion
- Inconsistencies mean disclosure appropriate?
- Whether disclosure necessary to resolve issues fair and justly in relation to issues raised
- Conclusions