Article published: 30 July 2026
Before asking whether an expert report will withstand cross-examination, there is an earlier question: is this evidence reasonably required at all? HMRC v Healthspan shows why that question needs a precise answer.
The dispute concerned the VAT treatment of products and proposed nutritional expert evidence. The Upper Tribunal allowed evidence about the products’ nutritional composition and significance, within defined limits, but refused the broader proposed topics concerning the scientific understanding of food and the modern diet.
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