“…nother party’s case, and/or support another party’s case (see CPR 31.6 and the commentary in the White Book, E Buyer UK Ltd v Revenue and Customs Commissioners [2017] EWCA Civ 1416, [2018] 1 WLR 1524 per Vos LJ at [94], and HMRC v Smart Price Midlands Ltd [2019] EWCA Civ 841, [2019] 1 WLR 5070 per Rose LJ at [15]). That narrow approach is…”
“…part from the automatic disclosure provided for in rule 27(2). They referred to the judgment of Sir Geoffrey Vos C in E Buyer UK Ltd v HMRC, HMRC v Citibank NA [2017] EWCA Civ 1416 (‘E Buyer’) and to the judgment of Sales J (as he then was) in HMRC v Ingenious Games [2014] UKUT 62 (TC). The Upper Tribunal said:…”