Elbrook Cash and Carry Ltd v Revenue and Customs [2019] UKUT 201 (TCC) (12 July 2019)
PROCEDURE - 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.
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