MAN (96/692)

No. 15,346

Decision given 11 February 1998.

Procedure – Exclusion of evidence on account of public-interest immunity – Human rights – Whether appellants entitled to cross examine commissioners’ witnesses to establish identity of informant – Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 28.

  The issue was whether the commissioners could claim public-interest immunity in respect of their witnesses and thereby prevent the appellants from eliciting the identity of an informant in cross-examination.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.