WIRED ORTHODONTICS LIMITED IAN HUTCHINSON SUSAN BESSANT v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS [2021] UKUT 0318 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Miles |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 09 September 2024 |
[2021] UKUT 0318 (TCC)
Appeal number UT-2020-000204
Procedure – appeal from dismissal of application for disclosure of communications
between a solicitor for a party and that party’s expert witness – scope of without
prejudice privilege and legal professional privilege – CPR 35.10 and 35.12 – appeal
dismissed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
WIRED ORTHODONTICS LIMITED
IAN HUTCHINSON
SUSAN BESSANT Appellants
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: MR JUSTICE MILES
Sitting in public at The Royal Courts of Justice, Rolls Building, London on 30
November 2021 & 1 December 2021
Andrew Thornhill QC and Ben Elliott, instructed by Enyo Law LLP, for the Appellants
Adam Tolley QC and Charles Bradley, instructed by the General Counsel and Solicitor
to HM Revenue and Customs, for the Respondents
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