In The Leasing Partnerships v HMRC (TC03495 – 15 April 2014) HMRC had applied for a case management decision that a statement for the taxpayers by their accountant was not evidence of a witness of fact but rather expert evidence and that therefore parts of the statement should be excluded. Mr Stoloff the author of the statement was employed by Matrix Group the promoter of the alleged tax avoidance scheme implemented by the taxpayers.
The FTT rejected HMRC’s application noting in particular that: