Rettig Heating Group UK Ltd, R (on the application of) v The Commissioners for HMRC
| Judge | UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN |
| Judgment Date | 07 October 2024 |
| Neutral Citation | [2024] UKUT 315 (TCC) |
| Counsel | Michael Firth Kc,Malcolm Birdling,Laura Ruxandu |
| Date | 07 October 2024 |
| Year | 2024 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
Case Number: UT/2024/000060
UPPER TRIBUNAL
(Tax and Chancery Chamber)
Remote video hearing
NCN: [2024] UKUT 00315 (TCC)
JUDICIAL REVIEW – DISCLOSURE – Claimant’s interlocutory application for disclosure
of documents (internal discussions and communication in run- up to issue of HMRC decision
letter to refuse out of time claim) - documents not necessary for fair and just resolution of
issues in case – application dismissed
Heard on: 6 September 2024
Judgment date: 7 October 2024
Before
UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN
Between
THE KING (on the application of)
RETTIG HEATING GROUP UK LIMITED
(IN LIQUIDATION)
Claimant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Defendants
Representation:
For the Claimant: Michael Firth KC, counsel, instructed by Joseph Hage Aaronson LLP
For the Defendants: Malcolm Birdling and Laura Ruxandu, counsel, instructed by the
General Counsel and Solicitor to His Majesty’s Revenue and Customs
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