FI v Her Majesty's Revenue and Customs (CHB): [2018] UKUT 226 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 02 June 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 26 July 2018

• Categories: Tribunal procedure and practice
• Sub-categories: Tribunal procedure and practice - evidence
• Judges: Mitchell, E
• Decision date: 2 June 2018

Read the full decision in .

Judicial Summary

For the purposes of rule 24 of the First-tier Tribunal바카라 사이트™s rules, a public authority in deciding whether a document is relevant must not act as if it is a tribunal making findings of fact on the evidence. HMRC argued their non-disclosure of documents was justified because, in their view, they did not 바카라 사이트˜conclusively evidence바카라 사이트™ a claimant바카라 사이트™s self-employment. This usurped the tribunal바카라 사이트™s fact-finding role. A document is to be disclosed if a tribunal could (not would) rely on it to make any relevant finding of fact.

Published 26 July 2018