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United Kingdom Case Law

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Tax procedure [2022] UKFTT 195 (TC)

CCLA INVESTMENT MANAGEMENT LIMITED v Revenue & Customs (PROCEDURE - application for expert evidence to be permitted)

CCLA INVESTMENT MANAGEMENT LIMITED v Revenue & Customs (PROCEDURE - application for expert evidence to be permitted) [2022] UKFTT 195 (TC) (21 June 2022)

The First-tier Tribunal (Tax) allowed an application for expert evidence, finding the pleadings supported it and a prima facie case for admission was shown.

  • Admissibility of expert evidence
  • Pleadings relevance
  • Tax-procedure
  • Expert-evidence
  • Pleadings
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Criminal law [2022] UKPC 12

Devon Hewey (Appellant) v The Queen (Respondent) (Bermuda)

Privy Council appeal on gunshot residue evidence. The Board upheld admission of some residue evidence but held the jury directions were misleading and set aside the conviction.

  • Admissibility of expert evidence
  • Gunshot residue
  • Misdirection
  • Burden of proof
  • Retrial
  • Gunshot-residue
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Tax law [2021] UKFTT 440 (TC)

SINGLETON BIRCH LIMITED & Anor v Revenue & Customs (PROCEDURE - admissibility of expert report which included law, opinion on legal issues and opinion on statutory question)

SINGLETON BIRCH LIMITED & Anor v Revenue & Customs (PROCEDURE - admissibility of expert report which included law, opinion on legal issues and opinion on statutory question) [2021] UKFTT 440 (TC) (29 November 2021)

The Tribunal admitted most of HMRC’s expert report on waste classification, but excluded sections giving legal opinions and answers to statutory questions.

  • Landfill tax
  • Admissibility of expert evidence
  • Waste classification
  • Tribunal procedure
  • Admissibility-of-expert-evidence
  • Landfill-tax
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Employment law [2020] UKEAT 0521_20_2511

Omooba v Michael Garrett Associates Ltd (t/a Global Artists)& Anor

Omooba v Michael Garrett Associates Ltd (t/a Global Artists)& Anor [2020] UKEAT 0521_20_2511 (25 November 2020)

The Employment Appeal Tribunal refused a Rule 3(10) application challenging case management orders on an in-person hearing and exclusion of expert evidence.

  • Discrimination on grounds of religion or belief
  • Harassment
  • Direct discrimination
  • Indirect discrimination
  • Case management discretion
  • Admissibility of expert evidence
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Employment law [2019] UKEAT 0114_19_1209

Morgan v Abertawe BRP Morgannwg & Anor (PRACTICE AND PROCEDURE - Admissibility of evidence)

Morgan v Abertawe BRP Morgannwg & Anor (PRACTICE AND PROCEDURE - Admissibility of evidence) [2019] UKEAT 0114_19_1209 (12 September 2019)

The EAT held that expert medical evidence was reasonably required on remedy causation in a disability discrimination case and should have been allowed.

  • Admissibility of expert evidence
  • Reasonable adjustments
  • Remedies in discrimination
  • Case management discretion
  • Admissibility-of-expert-evidence
  • Reasonable-adjustments
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Tax law [2016] UKFTT 479

Deloitte LLP v Revenue and Customs (PROCEDURE : Other)

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

The tribunal largely refused Deloitte’s expert report on PPI VAT issues, admitting only general background sections and excluding legal and regulatory opinions.

  • Admissibility of expert evidence
  • Vat exemption for insurance intermediaries
  • Tribunal procedure
  • Scope of expert testimony
  • Admissibility-of-expert-evidence
  • Vat-exemption
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Tax law [2016] UKFTT 479 (TC)

Deloitte LLP v Revenue and Customs (PROCEDURE : Other)

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

The tribunal held most of an insurance-industry expert report inadmissible because it contained legal argument and contract interpretation, admitting only general background sections.

  • Admissibility of expert evidence
  • Vat exemption for insurance intermediaries
  • Regulatory framework for insurance
  • Case management in tribunal proceedings
  • Admissibility-of-expert-evidence
  • Vat-exemption
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Tax law [2015] UKFTT 681 (TC)

Omagh Minerals Ltd v Revenue & Customs (PROCEDURE : Other)

Omagh Minerals Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 681 (TC) (22 December 2015)

The tribunal held HMRC’s expert sample evidence in an aggregates levy dispute was admissible, and any flaws in sampling or analysis could be tested by cross-examination.

  • Admissibility of expert evidence
  • Aggregates levy
  • Compliance with evidentiary standards
  • Admissibility-of-expert-evidence
  • Aggregates-levy
  • Tax-procedure
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