Deloitte LLP v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 479 (TC) (07 July 2016)

Deloitte LLP v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 479 (TC) (07 July 2016)

The bulk of the expert report is inadmissible because it contains matters of law, regulatory interpretation, and opinions on issues reserved for the tribunal, which are not proper subjects for expert evidence. Only sections providing general background on market structure and practice are admissible. The appellant may serve amended or further evidence limited to industry practice on the characteristics of insurance brokers and agents.

Citation
[2016] UKFTT 479
Parties
Appellant: Deloitte LLP; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 July 2016
Procedural Posture
First Tier Tribunal (tax) Procedure: Other / Interlocutory Application on Admissibility of Expert Evidence
Outcome
Application to admit the expert report is largely refused; only limited sections admitted.
Legal Topics
Admissibility of Expert Evidence, VAT Exemption for Insurance Intermediaries, Tribunal Procedure, Scope of Expert Testimony
Tax Law Evidence Law VAT Admissibility of Expert Evidence VAT Exemption for Insurance Intermediaries Tribunal Procedure Scope of Expert Testimony

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 17 Party arguments 2
Sign in to unlock

Parties

Deloitte LLP

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

First Tier Tribunal (tax) Procedure: Other / Interlocutory Application on Admissibility of Expert Evidence

Legal Issues

  1. 1 Whether the expert report by Ms Angela Darling on insurance industry practice and regulation of PPI mis-selling is admissible as expert evidence in the VAT exemption appeal
  2. 2 Whether the report improperly contains legal opinion and opinions on issues for the tribunal

Ratio Decidendi

The bulk of the expert report is inadmissible because it contains matters of law, regulatory interpretation, and opinions on issues reserved for the tribunal, which are not proper subjects for expert evidence. Only sections providing general background on market structure and practice are admissible. The appellant may serve amended or further evidence limited to industry practice on the characteristics of insurance brokers and agents.

Court Disposition

Application to admit the expert report is largely refused; only limited sections admitted.

Orders

  • Sections 3 and 4.2 of the expert report are admitted.
  • Sections 4.1, 4.3, 4.4, 4.5, and 4.6 are inadmissible.