In Janet Addo v HMRC [2018] TC06700 the FTT allowed a taxpayer’s application to gain access to HMRC’s specialist team documents. They had been relied on by HMRC’s relevant officer in making a Discovery Assessment.

Rule 27 of the Tribunal rules requires parties to disclose the documents which they intend to rely on. Unlike the Civil Procedure Rules (CPR) there is no requirement to disclose documents which adversely effect or support the other party’s case.

HMRC’s witness evidence mentioned reliance on its specialist Transfer of Assets Abroad (TOAA) team and notes from discussions within the Anti-avoidance group. HMRC refused to disclose these because they were ‘sensitive’.

The FTT found that disclosure was necessary in the interests of fairness.

HMRC is appealing the decision.

Useful guides on this topic

How to appeal a decision of HMRC
Key steps in appealing a decision of HMRC.

How to appeal a tax penalty
Essential reading in cases were there are penalties too

Discovery assessment and time limits
How far HMRC can go back, what conditions must be met for a valid discovery

Penalties: Error in a return or document
How work out penalties for different forms of inaccuracies

DOTAS: Disclosure of Tax Avoidance Schemes
Rules for declaring use of tax schemes

External links

Janet Addo v HMRC [2018] TC06700


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