In Ellis and another v HMRC [2022] UKUT 254 (TCC) (22 September 2022) the UT largely dismissed the taxpayers’ appeal against a direction by the FTT for disclosure by them to HMRC of various hard copy and electronic documents.
The substantive appeals related to VAT IT and NIC assessments in which the tax and penalties in dispute was £18m. The hearing of those appeals was set for May 2020 but in March 2020 HMRC wrote to the appellants requesting voluntary disclosure of various documents and then applied to the FTT for the appeal to be adjourned. In June 2020 HMRC formally applied to the FTT for disclosure of the documents. The documents related to the day-to-day running of six companies documents relating to the personal affairs of a business associate and correspondence with the firm which had represented the appellants.
The FTT granted the application in full and directed...
