UT/2024/000037 - [2024] UKUT 00322 (TCC)

Case Number: UT/2024/000037

UT/2024/000066

JUDICIAL REVIEW – PROCEDURE – Claimants’ application for cross-examination of a witness – application allowed

Application determined on the papers

Judgment date: 9 October 2024

Before

UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN

Between

THE KING (on the application of)

(1) FLUID SYSTEMS TECHNOLOGIES (SCOTLAND) LIMITED

(2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED

(3) AIREDALE CHEMICAL COMPANY LIMITED

Claimants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Defendants

Representation:

For the Claimants: Giles Goodfellow KC, Ben Elliott counsel, instructed by Levy & Levy

For the Defendants: Christopher Stone KC and Ishaani Shrivastava, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION