EDI Services Ltd & Ors v R & C Commrs (2005) Sp C 515
Stephen Oliver QC
Decision released 11 October 2005
Procedure – Lead case directions – Special Commissioners (Jurisdiction and Procedure) Regulations 1994, reg. 7A
In the first application of its kind, the presiding special commissioner designated a lead case and gave directions under reg. 7A of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (‘the 1994 regulations’) for the efficient disposal of a large number of cases involving the provision of bonuses to directors or employees in the form of antique gold coins located offshore.