WIRED ORTHODONTICS LIMITED IAN HUTCHINSON SUSAN BESSANT v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS [2021] UKUT 0318 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles on 17th December 2021
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Procedure – appeal from dismissal of application for disclosure of communications between a solicitor for a party and that party’s expert witness – scope of without prejudice privilege and legal professional privilege – CPR 35.10 and 35.12 – appeal dismissed