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For the purposes of rule 24 of the First-tier Tribunal’s rules, a public authority in deciding whether a document is relevant must not act as if it is a tribunal making findings of fact on the evidence. HMRC argued their non-disclosure of documents was justified because, in their view, they did not ‘conclusively evidence’ a claimant’s self-employment. This usurped the tribunal’s fact-finding role. A document is to be disclosed if a tribunal could (not would) rely on it to make any relevant finding of fact.