PROCEDURE – whether case to be stayed pending CJEU decision – whether expert witness to comply with CPR – yes — whether opinion evidence of someone with ‘expertise’ to be admitted – no – exclusion of witness statement containing largely opinion evidence – leave to serve substitute statement
Citations:
[2012] UKFTT 188 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 13 November 2022; Ref: scu.462601