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.
Read the full decision in .
PROCEDURE - MTIC appeal - whether parts of HMRC witness statements should be struck out - no - whether in view of response to “Fairford” directions certain HMRC witnesses need attend for cross-examination – appeal allowed in part – revised guidance as to “Fairford” directions.
Published 12 July 2019