Ingenious Games LLP and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0105 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 5 March 2015.
Read the full decision in .
First-tier Tribunal 鈥� Hearing of taxpayers appeals鈥� 鈥� Allegations of dishonesty relating to evidence adduced by the taxpayers on a particular issue 鈥� Burden of proof 鈥� Whether necessary for HMRC to plead the allegations 鈥� Adjournment refused by the FTT, and case management directions given for future conduct of the hearing 鈥� Whether the FTT erred in law 鈥� Taxpayers鈥� appeal against refusal of adjournment dismissed 鈥� HMRC鈥檚 appeal against case management directions allowed.
Updates to this page
Published 1 December 2016