Addo: disclosure in tax appeals

In general civil litigation, Part 31 of the Civil Procedure Rules, SI 1998/3123, governs the parties’ obligations in relation to the important issue of disclosure. In J Addo v HMRC [2018] UKFTT 530 (TC), the tribunal considered the principles governing disclosure in the context of litigation before the tribunal. It directed HMRC to disclose to the taxpayer certain documentation which it was refusing to provide, notwithstanding that it had, in some instances, referred to that documentation in its own witness statements. The tribunal also provided helpful guidance in relation to the approach to be adopted by the tribunal when considering the issue of disclosure in order to ensure that cases are dealt with fairly and in accordance with the ‘overriding objective’.