Sita UK GROUP Holdings Ltd v Serruys & Ors

Sita UK GROUP Holdings Ltd v Serruys & Ors

Permission is granted for claimants to use knowledge from disclosed and seized documents to answer HMRC's questions at this stage, as public interest in tax investigation outweighs confidentiality concerns and no injustice to defendants is demonstrated. No permission is granted for release of documents to HMRC at this stage; requests for documents can be addressed when made.

Parties
Claimant: SITA UK Group Holdings Limited; Claimant: SITA MR Sheffield Limited; Defendant: Andre Paul Serruys; Defendant: SPC (Norwich) Limited; Defendant: Stephen Dominic Winstone; Defendant: Richard Cubitt; Defendant: Alan Crowe
Jurisdiction
England and Wales
Judgment Date
29 April 2009
Procedural Posture
Application / Interlocutory
Outcome
application granted in part
Legal Topics
Disclosure of Documents, Confidentiality Undertakings, Fraud Investigation, Breach of Warranties, Freezing Orders
Civil Procedure Tax Law Company Law Disclosure of Documents Confidentiality Undertakings Fraud Investigation Breach of Warranties Freezing Orders

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Parties

SITA UK Group Holdings Limited

Claimant

SITA MR Sheffield Limited

Claimant

Andre Paul Serruys

Defendant

SPC (Norwich) Limited

Defendant

Stephen Dominic Winstone

Defendant

Richard Cubitt

Defendant

Alan Crowe

Defendant

Procedural Posture

Application / Interlocutory

Legal Issues

  1. 1 Whether claimants may disclose documents and information obtained in proceedings to HMRC under CPR 31.22
  2. 2 Whether claimants should be released from undertakings restricting use of seized information
  3. 3 Whether disclosure to HMRC would cause injustice to defendants

Ratio Decidendi

Permission is granted for claimants to use knowledge from disclosed and seized documents to answer HMRC's questions at this stage, as public interest in tax investigation outweighs confidentiality concerns and no injustice to defendants is demonstrated. No permission is granted for release of documents to HMRC at this stage; requests for documents can be addressed when made.

Court Disposition

application granted in part

Orders

  • Claimants may use knowledge from disclosed and seized documents to answer HMRC's questions.
  • No permission granted for release of documents to HMRC at this stage; requests to be addressed when made.