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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Mitchell and Paul Bell v Revenue and Customs [2021] UKUT 250 (TCC) (8 October 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/250.html Cite as: [2021] BTC 543, [2021] UKUT 250 (TCC)

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(1) Mark Mitchell and (2) Paul Bell v Revenue and Customs [2021] UKUT 250 (TCC) (8 October 2021)

ROCEDURE - disclosure of documents by HMRC relating to the tax affairs of one appellant to an appellant in a related appeal - s18 Revenue and Customs Act 2005 - relevance of the documents - case management decision of the FTT - appeals dismissed