Market leading insight for tax experts
View online issue

Other cases that caught our eye: 22 October 2021

Disclosure of documents in appeal

Taxpayer confidentiality is at the heart of the tax system. So what happens where a tax dispute with HMRC involves two individuals and the matter can’t be resolved without some sharing of personal tax information? That is in essence what lies at the heart of Mitchell and another v HMRC [2021] UKUT 250 (TCC) (8 October 2021). The two individuals Mr M and Mr B were shareholders in companies which HMRC believed were deliberately understating their VAT liabilities. HMRC raised assessments running into seven figures and after the companies became insolvent HMRC used its powers to transfer the liabilities on the individuals on the basis that the inaccuracies in the companies’ returns were the result of deliberate behaviours by company officers. The problem here was that Mr M and Mr B each denied responsibility for any inaccuracies and blamed (overtly or by...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top