“…ooth v HMRC [2021] UKSC 17, [2021] 1 WLR 2811), and that needed to be pleaded clearly and with particularity (Belmont Finance Corp Ltd v Williams Furniture Ltd [1979] Ch 250 at 268 per Buckley LJ). The extent to which documents can be relied on by a party turns first and foremost on whether the document is admissible, which is answ…”
“…ny. But the analysis would be precisely the same if there were. This was the position in Belmont Finance Corp Ltd v Williams Furniture Ltd [1979] 1 All ER 118, [1979] Ch 250, where the directors' scheme for abstracting the company's assets necessarily involved a criminal contravention by the company of the Companies Act. The Court …”