Admissibility of expert report as evidence in VAT exemption trial considered
Deloitte LLP v Revenue & Customs Commissioners  UKFTT 479 (TC)
- Related Member(s):
- Eleni Mitrophanous QC
- Related Practice Area(s):
- Tax Law
- First-tier Tribunal (Tax)
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.
Eleni Mitrophanous was involved in this case.
Tribunals Judiciary Websitehttp://www.financeandtaxtribunals.gov.uk/judgmentfiles/j9210/TC05231.pdf