Mitchell & Anor v Revenue and Customs [2023] EWCA Civ 261 (10 March 2023)

Mitchell & Anor v Revenue and Customs [2023] EWCA Civ 261 (10 March 2023)

HMRC has statutory power under section 18(2)(a) and (c) CRCA to disclose documents to Mr Bell without the need for FTT permission or order, and the FTT lacks jurisdiction to restrict or adjudicate the exercise of those statutory powers. The FTT erred in conflating disclosure with admissibility and in refusing disclosure of Level 2B and 4 documents on grounds of relevance. The UT was also wrong to uphold the FTT's decision. The appeal is allowed and the FTT's refusal is set aside.

Citation
[2023] EWCA Civ 261
Parties
Appellant/respondent: Mark Mitchell; Appellant: Paul Bell; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
10 March 2023
Procedural Posture
Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment
Outcome
Appeal allowed
Legal Topics
Disclosure of Documents, Taxpayer Confidentiality, Tribunal Procedure, Jurisdiction of Tribunals
Tax Law Civil Procedure Administrative Law Disclosure of Documents Taxpayer Confidentiality Tribunal Procedure Jurisdiction of Tribunals

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Parties

Mark Mitchell

Appellant/respondent

Paul Bell

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether HMRC can disclose documents obtained in a COP 9 investigation to a co-appellant in FTT proceedings without tribunal order or consent
  2. 2 Whether the FTT has jurisdiction to adjudicate or restrict HMRC's statutory disclosure powers under section 18(2) CRCA
  3. 3 Whether the FTT erred in refusing disclosure of certain documents to Mr Bell on grounds of relevance/admissibility

Ratio Decidendi

HMRC has statutory power under section 18(2)(a) and (c) CRCA to disclose documents to Mr Bell without the need for FTT permission or order, and the FTT lacks jurisdiction to restrict or adjudicate the exercise of those statutory powers. The FTT erred in conflating disclosure with admissibility and in refusing disclosure of Level 2B and 4 documents on grounds of relevance. The UT was also wrong to uphold the FTT's decision. The appeal is allowed and the FTT's refusal is set aside.

Court Disposition

Appeal allowed

Orders

  • The FTT's refusal of HMRC's application to disclose Level 2B and Level 4 documents is set aside.
  • No order is substituted for the FTT's refusal in relation to those documents.