HMRC discretion to disclose confidential documents
In M Mitchell and P Bell v HMRC [2023] EWCA Civ 261 the Court of Appeal found that HMRC had discretion to disclose documents pertaining to one taxpayer to another taxpayer.
The background to the case was that HMRC assessed two companies for input tax as the companies could not demonstrate that they had ever received certain supplies in respect of which the input tax was claimed. The companies subsequently went into liquidation and HMRC issued personal liability notices for around £6m to the two directors Paul Bell (Bell) and Mark Mitchell (Mitchell).
After a statutory review which upheld HMRC’s assessment the First-tier Tax Tribunal (FTT) directed that the two appeals by Mitchell and Bell should be heard together. However evidence relied on by HMRC was disclosed by Mr Mitchell and obtained by HMRC during an investigation into Mr Mitchell’s tax affairs. Arguing...
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HMRC discretion to disclose confidential documents
In M Mitchell and P Bell v HMRC [2023] EWCA Civ 261 the Court of Appeal found that HMRC had discretion to disclose documents pertaining to one taxpayer to another taxpayer.
The background to the case was that HMRC assessed two companies for input tax as the companies could not demonstrate that they had ever received certain supplies in respect of which the input tax was claimed. The companies subsequently went into liquidation and HMRC issued personal liability notices for around £6m to the two directors Paul Bell (Bell) and Mark Mitchell (Mitchell).
After a statutory review which upheld HMRC’s assessment the First-tier Tax Tribunal (FTT) directed that the two appeals by Mitchell and Bell should be heard together. However evidence relied on by HMRC was disclosed by Mr Mitchell and obtained by HMRC during an investigation into Mr Mitchell’s tax affairs. Arguing...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")