James Puzey successfully leads HMRC Counsel team

James Puzey
Written by:

James Withers


James Puzey, Head of St Philips Regulatory, has successfully led the HMRC Counsel team in the case of Bell and Mitchell v HMRC [2023] 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.

Mitchell and Bell v HMRC Court of Appeal Order

Mitchell and Bell v HMRC Final

Written by James Withers