The Appellants applied for disclosure of certain “unused material” arguing that in relation to civil penalty proceedings the implication of the Human Rights Acts and the European Convention on Human Rights meant that the Commissioners should disclose all material prior to the taxpayers being required to lodge their defence. The President of the Tribunal revisited what he had said earlier in Nene Packaging Limited v. CCE and dismissed the taxpayers’ application.

Hugh McKay appeared for the Respondents