“…case allocated to the fast track, elementary fairness requires that each side knows what points the other side will take. In Prudential Assurance Co Ltd v HMRC [2016] EWCA Civ 376, [2017] 1 WLR 4031 in the judgment of this court (Lewison, Christopher Clarke and Sales LJJ) it was stated at [20]:…”
“…See also Prudential Assurance Co Ltd v HMRC [2016] EWCA Civ 376, [2017] 1 W.L.R. 4031 at [14] to [21]. It is necessary in this case to have firmly in mind that…”