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evidence and findings of fact
evidence and findings of fact
As indicated, we were provided with bundles containing over 700 pages of material to which we were taken by Counsel for HMRC. We were provided with a witness statement prepared by Robin Odong, director of the Appellant, who also gave sworn oral testimony and was subject to cross examination.
- Heading
- Introduction
- Background
- Relevant law
- evidence and findings of fact
- Application to admit additional documents
- Agreed facts
- Documentary evidence
- Mr Odong’s evidence
- Findings of fact
- Legal requirements for exemption as a closely connected supply
- State regulated institution
- Closely related
- Conclusions