.png)
.png)
Aria Technology v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 April 2018
Application to prevent disclosure of documents to a third party
The taxpayer appealed against a decision of the First-tier Tribunal on alleged VAT fraud.
A reporter for a technology and science news website applied for copies of the notice of appeal the associated grounds of appeal and HMRC’s response. The taxpayer applied under the Tribunal Procedure (Upper Tribunal) Rules rule 14 for no disclosure to be made.
Judge Greg Sinfield in the Upper Tribunal referred to R (Guardian News and Media Ltd) v City of Westminster Magistrates’ Court [2012] EWCA Civ 420. This made clear that there was a ‘strong presumption founded on the open justice principle that non-parties should be allowed access to documents relating to proceedings that are held in the Upper Tribunal records. That presumption is...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
