The Commissioners for HMRC v Ducas Ltd

The Commissioners for HMRC v Ducas Ltd

There is no general principle of reciprocity in disclosure in the FTT or civil litigation. The FTT’s decision not to order reciprocal disclosure against Ducas, when ordering extended disclosure against HMRC, was within the generous ambit of its case management discretion and not plainly wrong. The appeal is dismissed.

Parties
Applicant/appellant: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS; Respondent: DUCAS LTD
Jurisdiction
England and Wales
Judgment Date
23 October 2025
Procedural Posture
Tax Appeal / Upper Tribunal Appeal Following Refusal of Permission to Appeal by FTT
Outcome
permission to appeal granted on two grounds, appeal dismissed
Legal Topics
Disclosure, Case Management, Reciprocity in Disclosure, Burden of Proof, Fraud Allegations
Tax Law Civil Procedure Disclosure Case Management Reciprocity in Disclosure Burden of Proof Fraud Allegations

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Parties

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Applicant/appellant

DUCAS LTD

Respondent

Procedural Posture

Tax Appeal / Upper Tribunal Appeal Following Refusal of Permission to Appeal by FTT

Legal Issues

  1. 1 Whether the FTT erred in law by not ordering reciprocal disclosure against the taxpayer when ordering adverse document disclosure against HMRC
  2. 2 Whether there is a general principle that disclosure should be ordered on a reciprocal basis
  3. 3 Whether the FTT’s decision was within the ambit of its case management discretion

Ratio Decidendi

There is no general principle of reciprocity in disclosure in the FTT or civil litigation. The FTT’s decision not to order reciprocal disclosure against Ducas, when ordering extended disclosure against HMRC, was within the generous ambit of its case management discretion and not plainly wrong. The appeal is dismissed.

Court Disposition

permission to appeal granted on two grounds, appeal dismissed

Orders

  • permission to appeal refused on Ground 2
  • permission to appeal granted on Ground 1 and Ground 3