30 Oct 2019 [2020] UKFTT 102 (TC), FTT (Judge Barbara Mosedale)
08 Oct 2021 [2021] UKUT 250 (TCC), UT (UT Judges Jonathan Richards and Jonathan Cannan)
10 Mar 2023 [2023] EWCA Civ 261; [2023] Ch 251; [2023] 2 WLR 1201; [2023] STC 603; [2023] WLR(D) 118; The Times, 24 April 2023, CA (Arnold, Carr, Whipple LJJ)
25 Jul 2023 (appn dis) [2023] 1 WLR 2668, SC(E) (Lord Lloyd-Jones, Lord Sales, Lady Rose JJSC)
REVENUE — Confidentiality — Disclosure — Taxpayers’ appeals to First-tier Tribunal heard together — Revenue wishing to grant first taxpayer’s request for disclosure of otherwise confidential documents relating to tax affairs of second taxpayer — Whether revenue empowered to make disclosure sought — Whether tribunal’s direction required — Whether tribunal having jurisdiction to adjudicate exercise by revenue of powers to make such disclosure — Whether tribunal empowered to direct revenue to make such disclosure — Commissioners for Revenue and Customs Act 2005 (c 11), s 18 — Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), rr 5, 15
[2023] EWCA Civ 261; [2023] Ch 251; [2023] 2 WLR 1201; [2023] STC 603; [2023] WLR(D) 118; The Times, 24 April 2023, CA
Mitchell v Revenue and Customs Comrs [2020] UKFTT 102 (TC), FTT
Decision of the First-tier Tribunal (Tax Chamber) affirmed
Mitchell v Revenue and Customs Comrs [2021] UKUT 250 (TCC), UT
Mitchell v Revenue and Customs Comrs [2021] UKUT 250 (TCC), UT
Decision of the Upper Tribunal (Tax and Chancery Chamber) reversed
Mitchell v Revenue and Customs Comrs [2023] EWCA Civ 261; [2023] Ch 251; [2023] 2 WLR 1201; [2023] STC 603; [2023] WLR(D) 118; The Times, 24 April 2023, CA
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