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.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.
