Elbrook Cash and Carry Ltd v Revenue and Customs: UTTC 12 Jul 2019

VAT – 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

Citations:

[2019] UKUT 201 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.639527