The Commissioners for HM Revenue and Customs v Fairford Group Plc (in liquidation) and Fairford Partnership Limited (in liquidation): [2014] UKUT 0329 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Simon and Judge Bishopp on 23 July 2014.
Read the full decision in .
PROCEDURE 鈥� MTIC appeal 鈥� application to strike out part of appellant鈥檚 case 鈥� evidence served by respondents but no contrary evidence served by appellant 鈥� appellant requiring respondents to prove their case but advancing no positive case of its own 鈥� First-tier Tribunal refusing to strike out 鈥� whether jurisdiction to strike out 鈥� yes 鈥� whether discretion reasonably exercised 鈥� yes 鈥� guidance to FTT offered.
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Published 1 December 2016