D Cash and Carry Ltd v Revenue and Customs (PROCEDURE : Other)

PROCEDURE� � application by HMRC for disclosure of information and documentation � whether Appellant had waived privilege in communications with former solicitors � yes � scope of disclosure � application ALLOWED

Sitting in public at Taylor House, 88 Rosebery Avenue, London EC1R 4QU on 13 September 2017.

Mr Ben Hayhurst, of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This matter concerns an application by HM Revenue & Customs (�HMRC�) for determination as to whether legal advice privilege had been waived by �D� Cash & Carry Limited (�the Appellant�) in connection with certain communications recording advice provided to them following the issue of HMRC�s substantive decision as to the refusal of the Appellant�s application under the Alcohol Wholesaler Registration Scheme (�AWRS�).

If the Tribunal determines that privilege has been waived HMRC seek a direction that Rebecca Hudson of Altion Law Limited be required to provide certain information and documentation as to the advice so given to the Appellant.