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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2025/000047 - [2025] UKUT 00362 (TCC)
Fecha: 06-Oct-2025
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- Heading
- Introduction
- When does an appeal lie to the UT and appeals against case management directions
- FTT rules
- Grounds of appeal
- Procedural background
- Summary of HMRC’s oral submissions in support of its PTA application and written submissions
- Discussion
- Application(s) made by HMRC to the FTT
- Principles relevant to disclosure in the FTT
- A principle of reciprocity in the FTT?
- A principle of reciprocity in civil litigation?
- Conclusions