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Neutral Citation Number: 2013 UKUT 530 AAC
Reported Number:
File Number: CTC 1474 2011
Appellant: AG
Respondent: HMRC (TC)
Judge/Commissioner: Judge C G Ward
Date Of Decision: 24/10/2013
Date Added: 25/11/2013
Main Category: Tribunal procedure and practice (including UT)
Main Subcategory: evidence
Secondary Category: Tribunal procedure and practice (including UT)
Secondary Subcategory: fair hearing
Notes: In FtT rules "document" has an extended meaning and this broadens the respondent's duty under r.24, in relation to information contained in recordings of phone calls. (A schedule contains general evidence about the practise of the TAX credit office with regard to the retention of documents and recordings).
Decision(s) to Download: CTC 1474 2011-00.doc CTC 1474 2011-00.doc