Revenue And Customs v IGE USA Investments Ltd & Ors

Revenue And Customs v IGE USA Investments Ltd & Ors

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 List of Issues for Disclosure, provided there is an existing order for Extended Disclosure and the documents relate to an Issue for Disclosure necessary for the fair resolution of the proceedings.

Parties
Claimant/respondent: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS; Defendant/appellant: IGE USA INVESTMENTS LIMITED (FORMERLY IGE USA INVESTMENTS); 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) INTERNATIONAL GENERAL ELECTRIC (U. S. A.)
Jurisdiction
England and Wales
Judgment Date
31 December 2020
Procedural Posture
Civil Appeal / Judgment on Appeal Against Refusal of Disclosure Order
Outcome
appeal allowed
Legal Topics
Disclosure, Jurisdiction, Fraud Allegations, Amendment of Pleadings
Civil Procedure Tax Law Disclosure Jurisdiction Fraud Allegations Amendment of Pleadings

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Parties

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

Claimant/respondent

IGE USA INVESTMENTS LIMITED (FORMERLY IGE USA INVESTMENTS)

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) INTERNATIONAL GENERAL ELECTRIC (U. S. A.)

Defendant/appellant

Procedural Posture

Civil Appeal / Judgment on Appeal Against Refusal of Disclosure Order

Legal Issues

  1. 1 Does the court have jurisdiction under the Disclosure Pilot Scheme (CPR PD51U) to order specific disclosure when there is no agreed or approved List of Issues for Disclosure?
  2. 2 Are Issues for Disclosure limited to issues identifiable in the statements of case?
  3. 3 Are 'Issues for Disclosure' and 'List of Issues for Disclosure' distinct concepts?

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 List of Issues for Disclosure, provided there is an existing order for Extended Disclosure and the documents relate to an Issue for Disclosure necessary for the fair resolution 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.