Ellinas t/a Hunts Cross Supper Bar.  BVC 2137
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.