Lucky Technology Ltd v Revenue & Customs (Application for disclosure) [2021] UKFTT 55 (TC) (23 February 2021)

Lucky Technology Ltd v Revenue & Customs (Application for disclosure) [2021] UKFTT 55 (TC) (23 February 2021)

HMRC is not precluded by s 18 CRCA 2005 or GDPR from disclosing the requested documents in these proceedings, as the disclosure is for the purpose of civil proceedings before the Tribunal and is potentially relevant to the issues in the case. The application for disclosure is therefore allowed.

Citation
[2021] UKFTT 55 (TC)
Parties
Appellant: Lucky Technology Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 February 2021
Procedural Posture
Tax Appeal / Interlocutory Application for Disclosure
Outcome
Application for disclosure allowed
Legal Topics
Disclosure of Documents, Confidentiality Under CRCA 2005, GDPR and Data Protection Act 2018, Tribunal Procedure, VAT Input Tax Claims
Tax Law Civil Procedure Data Protection Disclosure of Documents Confidentiality Under CRCA 2005 GDPR and Data Protection Act 2018 Tribunal Procedure VAT Input Tax Claims

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Parties

Lucky Technology Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Application for Disclosure

Legal Issues

  1. 1 Whether HMRC is precluded by s 18 CRCA 2005 and GDPR from disclosing documents relevant to the appeal
  2. 2 Whether the Tribunal can order disclosure of confidential or personal data in tax proceedings

Ratio Decidendi

HMRC is not precluded by s 18 CRCA 2005 or GDPR from disclosing the requested documents in these proceedings, as the disclosure is for the purpose of civil proceedings before the Tribunal and is potentially relevant to the issues in the case. The application for disclosure is therefore allowed.

Court Disposition

Application for disclosure allowed

Orders

  • HMRC to provide the requested documents and information to LTL within 28 days and notify the Tribunal.
  • Appellant to provide witness statements within 8 weeks of disclosure.