AMMANFORD RECYCLING LIMITED and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00302 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | JUDGE SWAMI RAGHAVAN,JUDGE ASHLEY GREENBANK |
| Subject Matter | 14 December 2023 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 15 December 2023 |
Neutral Citation: [2023] UKUT 00302 (TCC) Case Number: UT/2022/000096
UPPER TRIBUNAL
(Tax and Chancery Chamber) Rolls Building, London
PROCEDURE –FTT correct to hold that HMRC were not required to disclose various
information requested by trader in Kittel case – Where HMRC’s case was on basis that
someone in trader company had requisite knowledge, HMRC did not have to provide identities
of specific individuals said to have knowledge of connection to fraud – FTT also entitled to
hold HMRC did not need to provide particulars of alleged fraud – FTT wrong however to rule
that HMRC did not need to have first pleaded a case that a specified individual had actual
knowledge if it wanted to put to a specific witness of the appellant that the witness had actual
knowledge of connection to fraud – appeal allowed in part
Heard on: 11 September 2023
Judgment date: 14 December 2023
Before
JUDGE SWAMI RAGHAVAN
JUDGE ASHLEY GREENBANK
Between
AMMANFORD RECYCLING LIMITED Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Howard Watkinson, Counsel, instructed by Blackfords LLP
For the Respondents: Christopher Foulkes, Counsel, instructed by the General Counsel and
Solicitor to His Majesty’s Revenue and Customs
To continue reading
Request your trial