top of page

M20: Provision of information

Power to permit or require information to be provided

“(3)…the Tribunal may by direction --

(d) permit or require a party or another person to provide documents, information or submissions to the Tribunal or a party;” (FTT Rules, r.5(3)(d)).

Power to permit or require information to be provided

Information about collateral proceedings​

 

“It is clear to me that the question whether Yelkar does or does not apply to the High Court for rectification of the Trust Deed is highly material to the appeal proceedings before this Tribunal. Consideration of this matter does not amount to an interference in the possible proceedings before the High Court…For the above reasons, I consider that there are implications for the appeal proceedings before this Tribunal, whichever course Yelkar may choose to adopt. Its choice will affect those proceedings, and in the interests of justice I consider it essential that it should provide information as to that choice both to the Tribunal, so that it can deal with the appeal fairly and justly, and to HMRC as the other party to the appeal proceedings.” (Yelkar Ltd v. HMRC [2016] UKFTT 663 (TC), §68).

Information about collateral proceedings​
bottom of page