James Puzey, Head of St Philips Regulatory, has successfully led the HMRC Counsel team in the case of Bell and Mitchell v HMRC  EWCA (Civ) 261.
The case concerned two individuals appealing assessments to tax penalties. One Appellant sought an order to prevent HMRC disclosing some of his tax records to the other Appellant. The Court of Appeal agreed with HMRC’s argument that the Tax Tribunal had no power to prevent the Commissioners disclosing the material pursuant to s.18 Commissioners of Revenue and Customs Act 2005 (‘CRCA 2005’).
The case provides important clarification on the disclosure rules in the Tribunal and the Commissioner’s powers and duties under the Rules and under the CRCA 2005. It emphasises that disclosure and admissibility in the Tribunal are two distinct concepts and should not be conflated.
Written by James Withers
We are delighted to announce the further strengthening of our criminal and regulatory groups through the successful recruitment of five high-calibre new members. New tenants Rebecca Wade KC, Will Smout, Amy Jackson, Sara Wyeth and Callum Church each...
We would like to offer a warm welcome to Vithyah Chelvam who has joined Chambers’ Criminal and Regulatory Groups as a Probationary Tenant. Vithyah joins Chambers after completing pupillage at the Crown Prosecution Service. For further information...
Duncan was called to the Bar in 2011, following a 20-year career in the licensed trade. Over the last decade, Duncan has developed his practice to become one of the busiest licensing lawyers in the country. He acted as Head of Licensing with his...
St Philips Barristers are regulated by the Bar Standards Board.
© 2023 St Philips Chambers. All Rights Reserved.
Bespoke web design made in London by Yellowball.
View our Data Policy for further information.
|cookielawinfo-checkbox-analytics||11 months||This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".|
|cookielawinfo-checkbox-functional||11 months||The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".|
|cookielawinfo-checkbox-necessary||11 months||This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".|
|cookielawinfo-checkbox-others||11 months||This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.|
|cookielawinfo-checkbox-performance||11 months||This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".|