(1) Mark Mitchell and (2) Paul Bell v The Commissioners for HM Revenue and Customs [2021] UKUT 0250 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Jonathan Cannan on 08 October 2021

Read full decision in Mitchell & Bell v HMRC

PROCEDURE – disclosure of documents by HMRC relating to the tax affairs of one appellant to an appellant in a related appeal – s18 Revenue and Customs Act 2005 – relevance of the documents – case management decision of the FTT – appeals dismissed

Published 11 October 2021