(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
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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
Updates to this page
Published 11 October 2021