Aria Technology Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Judgment Date | 10 April 2018 |
| Neutral Citation | [2018] UKUT 111 (TCC) |
| Date | 10 April 2018 |
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2 cases
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Hastings Insurance Services Ltd
...of their application for access to the documents, KPMG rely on my decision in the Upper Tribunal in Aria Technology Ltd v R & C Commrs [2018] BTC 511 (“Aria Technology”). [2] The Tribunal wrote to the parties in the appeal to give them the opportunity to make representations. Both the Appel......
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Rotherham Metropolitan Borough Council v Harron & The Information Commissioner's Office and Harron v Rotherham Metropolitan Borough Council & The Information Commissioner's Office
...written submissions were sought in reliance upon the open justice principle and Article 6 ECHR; (2) Aria Technology Ltd v HMRC [2018] UKUT 111 (TCC) established that the Upper Tribunal has an inherent power and a common law duty to grant third party access to any documents relating to proce......
2 firm's commentaries
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Third Party Access To Pleadings In The FTT
...in the Upper Tribunal ('UT') before the UT has held a hearing: Aria Technology Ltd v HMRC (Situation Publishing Ltd (Third Party)) [2018] UKUT 111 (TCC) However, the question of third-party access to pleadings in the FTT before a hearing had not been addressed until now. The application The......
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Third Party Access To Pleadings In The FTT
...in the Upper Tribunal ('UT') before the UT has held a hearing: Aria Technology Ltd v HMRC (Situation Publishing Ltd (Third Party)) [2018] UKUT 111 (TCC) However, the question of third-party access to pleadings in the FTT before a hearing had not been addressed until now. The application The......