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Legal 500, 2018

08 July 2020

Wired Orthodontics, Hutchinson & Bessant v HMRC; (FTT)

Application for disclosure following alleged interference by HMRC with the independent evidence of an expert witness. The application was based on evidence that was potentially subject to without prejudice privilege. The Tribunal held that there was prima facie evidence of impermissible interference by HMRC but the evidence relied upon did not fall within the ‘unambiguous impropriety’ exception to without prejudice privilege. The Tribunal held that no disclosure should be directed of the correspondence between HMRC’s solicitor and the expert in the course of agreeing the experts’ joint statement.

Ben Elliott, led by Andrew Thornhill QC, Counsel, instructed by Enyo Law LLP, for the Appellant.

Charles Bradley, led by Adam Tolley QC, Counsel, instructed by the General Counsel and
Solicitor to HM Revenue and Customs, for the Respondents

To see the approved decision, click here.

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