In Abbey Forwarding v HMRC [2014] UKFTT 998 (30 October 2014) the FTT held that a witness summons should be issued to the former liquidator of a company.
Abbey was applying for a witness summons to be issued to Ms Brittain the former liquidator of Abbey. Abbey’s appeal was against two notices of assessment for excise duty issued at a time when Ms Brittain was still Abbey’s liquidator.
Abbey was applying for permission to appeal out of time. It was in the context of this preliminary matter that Abbey sought the issue of a witness summons to Ms Brittain.
The FTT observed that it can only issue a witness summons when there is a real likelihood that the evidence of the person summoned will materially assist the FTT.
The FTT held that ‘material assistance’ could be derived from the evidence of a liquidator...
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In Abbey Forwarding v HMRC [2014] UKFTT 998 (30 October 2014) the FTT held that a witness summons should be issued to the former liquidator of a company.
Abbey was applying for a witness summons to be issued to Ms Brittain the former liquidator of Abbey. Abbey’s appeal was against two notices of assessment for excise duty issued at a time when Ms Brittain was still Abbey’s liquidator.
Abbey was applying for permission to appeal out of time. It was in the context of this preliminary matter that Abbey sought the issue of a witness summons to Ms Brittain.
The FTT observed that it can only issue a witness summons when there is a real likelihood that the evidence of the person summoned will materially assist the FTT.
The FTT held that ‘material assistance’ could be derived from the evidence of a liquidator...
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