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Neutral Citation Number [2025] UKUT 00065 (TCC)
Case Number: UT/2024/000066
UPPER TRIBUNAL
(Tax and Chancery Chamber)
JUDICIAL REVIEW – PROCEDURE – Claimants’ application for disclosure– application refused
Application determined on the papers
Judgment date: 20 February 2025
Before
UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN
Between
THE KING (on the application of)
AIREDALE CHEMICAL COMPANY LIMITED
Claimants
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Defendants
Representation:
For the Claimant: PricewaterhouseCoopers LLP
For the Defendants: Christopher Stone KC and Ishaani Shrivastava, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION