No. 19,967.

Decision given on 19 December 2006 by Dr Williams (Chairman).

Supply – Single supply or multiple supplies – Whether solicitors supplying services both to their clients and to other beneficiaries of their services.

  The issue was whether services of a firm of solicitors in connection with a corporate restructuring exercise were supplied to the appellant company as well as to the solicitors’ own clients. Since the issue concerned the professional conduct of the solicitors, the tribunal directed that they should be admitted as a third party to the appeal.

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