16 October 2024
The King (on the application of Fluid Systems Technologies (Scotland) Limited & anor v HMRC [2024] UKUT 00322 (TCC)
In a claim for judicial review, the Upper Tribunal has granted permission for limited cross examination of HMRC’s witness on the grounds that the fact in question is a material fact on which a finding needs to be made to resolve the claim and there is an “apparent conflict” between the documentary evidence and the witness statement.
Giles Goodfellow KC and Ben Elliott acted for the Claimants.
You can find a copy of the judgment here.
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