Revenue And Customs v IGE USA Investments Ltd & Ors [2020] EWHC 1716 (Ch) (31 December 2020)

Revenue And Customs v IGE USA Investments Ltd & Ors [2020] EWHC 1716 (Ch) (31 December 2020)

The court has jurisdiction under paragraph 18 of the Disclosure Pilot Scheme to order disclosure of specific documents relating to an Issue for Disclosure, even if there is no agreed or approved List of Issues for Disclosure, provided there is an existing order for Extended Disclosure and the disclosure sought is necessary, reasonable, and proportionate for the just disposal of the proceedings.

Citation
[2020] EWHC 1716 (Ch)
Parties
Claimant/respondent: THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS; Defendant/appellant: IGE USA INVESTMENTS LIMITED; Defendant/appellant: GE CAPITAL INVESTMENTS; Defendant/appellant: GE CAPITAL FINANCE; Defendant/appellant: GE COMMERCIAL & CONSUMER FINANCE HOLDINGS LIMITED PARTNERSHIP; Defendant/appellant: GE CAPITAL CORPORATION (HOLDINGS); Defendant/appellant: GE (HOLDINGS); Defendant/appellant: INTERNATIONAL GENERAL ELECTRIC (U. S. A.)
Jurisdiction
England and Wales
Judgment Date
31 December 2020
Procedural Posture
Appeal / Judgment on Appeal Against Refusal of Specific Disclosure Under Disclosure Pilot Scheme
Outcome
Appeal allowed
Legal Topics
Disclosure Pilot Scheme, Specific Disclosure, Extended Disclosure, Jurisdiction, Fraud Allegations, Case Management
Civil Procedure Tax Law Disclosure Pilot Scheme Specific Disclosure Extended Disclosure Jurisdiction Fraud Allegations Case Management

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Parties

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

Claimant/respondent

IGE USA INVESTMENTS LIMITED

Defendant/appellant

GE CAPITAL INVESTMENTS

Defendant/appellant

GE CAPITAL FINANCE

Defendant/appellant

GE COMMERCIAL & CONSUMER FINANCE HOLDINGS LIMITED PARTNERSHIP

Defendant/appellant

GE CAPITAL CORPORATION (HOLDINGS)

Defendant/appellant

GE (HOLDINGS)

Defendant/appellant

INTERNATIONAL GENERAL ELECTRIC (U. S. A.)

Defendant/appellant

Procedural Posture

Appeal / Judgment on Appeal Against Refusal of Specific Disclosure Under Disclosure Pilot Scheme

Legal Issues

  1. 1 Whether the court has jurisdiction under paragraph 18 of the Disclosure Pilot Scheme (CPR PD51U) to order specific disclosure when there is no agreed or approved List of Issues for Disclosure
  2. 2 Whether Issues for Disclosure are limited to issues identifiable in the statements of case
  3. 3 Whether a List of Issues for Disclosure is a prerequisite for an order under paragraph 18

Ratio Decidendi

The court has jurisdiction under paragraph 18 of the Disclosure Pilot Scheme to order disclosure of specific documents relating to an Issue for Disclosure, even if there is no agreed or approved List of Issues for Disclosure, provided there is an existing order for Extended Disclosure and the disclosure sought is necessary, reasonable, and proportionate for the just disposal of the proceedings.

Court Disposition

Appeal allowed

Orders

  • Order for disclosure under paragraph 18 of the Disclosure Pilot Scheme requiring HMRC to provide specific disclosure of the FIS Documents.