Addo v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 530 (TC) (03 September 2018)

Addo v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 530 (TC) (03 September 2018)

The Tribunal held that the default disclosure obligation under rule 27 is limited to documents a party intends to rely on, but the Tribunal has discretion under rules 5(3) and 16 to order disclosure of relevant documents to deal with the case fairly and justly. The Tribunal found that some of the requested documents were relevant and referred to in HMRC's witness statement, and that fairness required their disclosure, subject to redaction for third-party confidentiality. However, the Tribunal accepted that disclosure of certain categories of documents would be disproportionate or unnecessary, given their limited relevance to the appellant's case and the sensitivity of HMRC's internal...

Citation
[2018] UKFTT 530 (TC)
Parties
Appellant: Janet Addo; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 September 2018
Procedural Posture
Application for Specific Disclosure in Tax Appeal / Interlocutory Application Prior to Substantive Hearing
Outcome
Application for specific disclosure granted in part.
Legal Topics
Disclosure of Documents, Tribunal Procedure, Discovery Assessments, Burden of Proof, Relevance and Proportionality in Disclosure
Tax Law Civil Procedure Disclosure of Documents Tribunal Procedure Discovery Assessments Burden of Proof Relevance and Proportionality in Disclosure

Case Brief

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Parties

Janet Addo

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Specific Disclosure in Tax Appeal / Interlocutory Application Prior to Substantive Hearing

Legal Issues

  1. 1 Whether HMRC must disclose internal documents referred to in a witness statement but not relied upon at hearing
  2. 2 Whether the Tribunal should exercise its discretion to order disclosure under rules 5(3), 16 and 27(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  3. 3 Whether sensitivity or confidentiality of HMRC internal documents justifies refusal of disclosure

Ratio Decidendi

The Tribunal held that the default disclosure obligation under rule 27 is limited to documents a party intends to rely on, but the Tribunal has discretion under rules 5(3) and 16 to order disclosure of relevant documents to deal with the case fairly and justly. The Tribunal found that some of the requested documents were relevant and referred to in HMRC's witness statement, and that fairness required their disclosure, subject to redaction for third-party confidentiality. However, the Tribunal accepted that disclosure of certain categories of documents would be disproportionate or unnecessary, given their limited relevance to the appellant's case and the sensitivity of HMRC's internal...

Court Disposition

Application for specific disclosure granted in part.

Orders

  • HMRC to disclose certain documents referred to in Mr Finch’s witness statement, subject to redaction for third-party confidentiality.
  • Disclosure of other categories of documents refused on grounds of proportionality and limited relevance.