188体育

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Judicial Summary

For the purposes of rule 24 of the First-tier Tribunal鈥檚 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 鈥榗onclusively evidence鈥� a claimant鈥檚 self-employment. This usurped the tribunal鈥檚 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.