Elbrook Cash and Carry Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0201 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 12 July 2019.
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PROCEDURE - MTIC appeal - whether parts of HMRC witness statements should be struck out - no - whether in view of response to 鈥淔airford鈥� directions certain HMRC witnesses need attend for cross-examination 鈥� appeal allowed in part 鈥� revised guidance as to 鈥淔airford鈥� directions.
Updates to this page
Published 12 July 2019