In the First-tier Tribunal, Rebecca Sheldon alongside Robert Venables KC acted on behalf of the Appellant, Alpha Republic Limited. This application sought to bar or strike out HMRC’s statement of case. Rebecca argued that that the application was made without any prior request for further and better particulars or breach of any case management direction, and that the application was wholly disproportionate to the underlying issues in question, if any were present. For more information on this case, please view the judgment.