Court: First-tier Tribunal (Tax)

Admissibility of expert report as evidence in VAT exemption trial considered

Deloitte LLP v Revenue & Customs Commissioners [2016] UKFTT 479 (TC)

The appellant applied for permission to admit expert evidence on the insurance industry practice and regulation of Payment Protection Insurance mis-selling, as part of a substantive appeal on whether services fell within an exemption in the VAT Directive 2006/112, as implemented by the Value Added Tax Act 1994. Held: The court determined which parts of the expert report were suitable for admissible in the trial.