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Disclosure of documentation before the tribunal

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Disclosure of relevant documentation by the taxpayer and HMRC is not specifically dealt with in the First-tier Tribunal procedural rules, but it is necessary in order to assist the FTT meet its overriding objective to deal with cases ‘fairly and justly’. The civil procedure rules give an indication of the type of disclosure that should be ordered by the FTT. Documents are not disclosable if they are protected by legal professional privilege or are simply not relevant to the issues to be adjudicated upon by the FTT.

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