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, while the default disclosure obligation under rule 27 is limited to documents a party intends to rely on, it has discretion under rules 5(3) and 16 to order disclosure of other relevant documents if necessary to deal with the case fairly and justly. The documents requested were relevant to the issues of discovery and the state of mind of HMRC officers. Sensitivity alone is not a sufficient ground for non-disclosure. The application for disclosure was granted in part, requiring HMRC to disclose certain documents or confirm their non-existence, subject to redaction for confidentiality where appropriate.

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

Case Brief

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Parties

Janet Addo

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether HMRC must disclose internal documents referred to in a witness statement under Tribunal Procedure Rules
  2. 2 Whether the documents are relevant and proportionate to disclose 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 justifies non-disclosure absent privilege or public interest immunity

Ratio Decidendi

The Tribunal held that, while the default disclosure obligation under rule 27 is limited to documents a party intends to rely on, it has discretion under rules 5(3) and 16 to order disclosure of other relevant documents if necessary to deal with the case fairly and justly. The documents requested were relevant to the issues of discovery and the state of mind of HMRC officers. Sensitivity alone is not a sufficient ground for non-disclosure. The application for disclosure was granted in part, requiring HMRC to disclose certain documents or confirm their non-existence, subject to redaction for confidentiality where appropriate.

Court Disposition

Application for disclosure granted in part

Orders

  • HMRC to disclose certain categories of documents referred to in the witness statement or confirm their non-existence by further witness statement.
  • Disclosure subject to redaction for confidentiality where appropriate.