PML Accounting Ltd v Revenue and Customs Commissioners

Income tax – Information. The Administrative Court dismissed the claimant company's application for judicial review of the defendant Revenue and Customs Commissioners' refusal to destroy information provided in response to an information notice held invalid by the First-tier Tribunal (Tax Chamber) (the FTT) and work product derived, and undertake not to make use of it. The FTT had had no jurisdiction to hold the notice invalid and there had been public law illegality on the Revenue's part.

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