Practice – Evidence – Documents – Whether HMRC entitled to produce witness statements to which Appellant objects – Application for late service under Trib Rule 21 – No direction extending time – Objection by Appellant – Customs notified Appellant of intention to produce statements at appeal – Statements not in Customs’ List of Documents under Rule 21 – Relevance of Trib Rule 28(1) – Statements excluded
Citations:
[2006] UKVAT V19914
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 May 2022; Ref: scu.247528