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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) >> Elbrook Cash and Carry Ltd v Revenue and Customs (PROCEDURE - MTIC appeal) [2019] UKUT 201 (TCC) (12 July 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/201.html
Cite as: [2019] WLR(D) 488, [2019] UKUT 201 (TCC), [2019] 4 WLR 117

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Elbrook Cash and Carry Ltd v Revenue and Customs [2019] UKUT 201 (TCC) (12 July 2019)


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.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/201.html