CA 2139 – Wired Orthodontics Ltd & Ors v Revenue & Customs [2020] UKFTT 290 (TC)
This case concerned an application for disclosure following an alleged interference with the evidence of an independent expert witness, who was employed in-house by HM Revenue and Customs (HMRC). HMRC objected to the application on the basis that the discussions leading up to the preparation of a joint experts’ report were subject to without prejudice privilege (WPP). The tribunal gave a significant warning in respect of the manner in which HMRC’s instructing solicitor had dealt with matters, but held that the evidence relied upon did not fall within the ‘unambiguous proprietary’ exception to such privilege. These exceptions were to be viewed narrowly given the fundamental importance of WPP to the justice system.
First published by Lexis®PSL on 4 August 2020.
Click on case name for full details