RD UTILITIES LIMITED v Revenue & Customs (PROCEDURE : Disclosure - whether Tribunal should exercise discretion to order disclosure)

PROCEDURE - Disclosure - whether Tribunal should exercise discretion to order disclosure - Tribunal Rules, Rules 27, 16, 5 and 2 - limited disclosure directed

Sitting in Chambers at Edinburgh with a Summary Decision, together with Directions, having been issued on 27 June 2022

             There was a Case Management Hearing in this matter before me on 26 February 2021. The outcome was that parties made various concessions and retired to negotiate a possible way forward.

             Thereafter, HMRC wrote to the Tribunal on 24 March 2021 stating that the parties had settled the appellant�s appeal against HMRC�s decisions issued on 14 February 2013. Those decisions had been issued under Section 8 Social Security Contributions (Transfer of Functions etc) Act 1999 (�Section 8 decisions�) regarding the earnings of each of A Dugdale and A Roe in relation to the period 6 April 2011 to 5 April 2012. On the same day, the appellant also emailed the Tribunal confirming the position.

             On 9 April 2021, in response to a query from the Tribunal, the appellant�s agent wrote to the Tribunal stating that the appeal had not been withdrawn and the appellant was proceeding with the remainder of the appeal.� Furthermore, the appellant had notified HMRC and the Tribunal that they intended to apply to the Tribunal for costs in respect of the issues arising from the Section 8 decisions.