Oral hearing to allow cross-examination

In January 2022 HMRC applied to the First-tier Tribunal for the respondents Elite Management Consultancy Ltd to disclose particular arrangements under DOTAS (FA 2004 314A or s 306A). The tribunal struck out the application because HMRC was late in producing a required bundle of authorities. In July 2024 HMRC applied to reinstate the DOTAS application saying it should be decided on paper. The respondent objected and asked for disclosure of various documents including notes on a meeting with counsel referred to the witness statement of a solicitor in HMRC’s solicitor’s office. HMRC said these items were protected by legal professional privilege. The taxpayer argued that as the meeting had been referred to in the witness statement privilege had been waived.

The First-tier Tribunal did not accept this and refused the disclosure application. The judge said: ‘To my mind it cannot be...