Third party information notices were valid despite the subjects of the notice having no right to object (High Court) | Practical Law

Third party information notices were valid despite the subjects of the notice having no right to object (High Court) | Practical Law

The High Court has held that third party information notices approved by the First-tier Tribunal were lawful despite the subjects of the notice (the claimants) having no right to receive information about the notices or to object or otherwise make representations to the tribunal. (R (on the application of) Derrin Brother Properties Ltd v HMRC [2014] EWHC 1152 (Admin).)

Third party information notices were valid despite the subjects of the notice having no right to object (High Court)

by Practical Law Tax
Published on 22 Apr 2014 • England, United Kingdom, Wales
The High Court has held that third party information notices approved by the First-tier Tribunal were lawful despite the subjects of the notice (the claimants) having no right to receive information about the notices or to object or otherwise make representations to the tribunal. (R (on the application of) Derrin Brother Properties Ltd v HMRC [2014] EWHC 1152 (Admin).)