[2026] UKUT 00194 (TCC) HMRC v Healthspan
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Paines on 18 May 2026
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PROCEDURE 鈥� whether test of whether evidence 鈥渞easonably required to resolve proceedings鈥� by analogy with CPR 35 correct starting point for deciding whether permission to adduce expert evidence should be given under Rule 15 FTT Rules 鈥� yes 鈥� FTT Decision set aside and remade so as to confine scope of expert evidence
Updates to this page
Published 18 May 2026