Legal News

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Published on: 21 July 2021
Published by: LexisPSL
  • Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Kandore v HMRC, the Court of Appeal ruled that the First-tier Tax Tribunal (FTT) had no power to hold an oral inter partes hearing to decide an application by HMRC for a third party information notice.  or take a trial to read the full analysis.

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