UT rules that there is no general principle that extended disclosure in FTT proceedings must be reciprocal (HMRC v Ducas Ltd)
Tax analysis: In HMRC v Ducas Ltd, the Upper Tribunal (UT) dismissed HMRC’s appeal against the First-tier Tax Tribunal’s (FTT) case management directions, which included a direction requiring HMRC to disclose documents in its possession or control which supported the taxpayer’s case or undermined HMRC’s case but no equivalent direction for the taxpayer. Rejecting HMRC’s argument that the FTT had erred in law by not imposing a reciprocal obligation, the UT found that there was no general principle of reciprocity and that the FTT had not acted irrationally.