Richard Mungavin and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0011 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 15 January 2020.
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.INCOME TAX – loss relief – appeal part-heard – Appellants’ Counsel unable to attend resumed hearing – adjournment sought but refused – whether Appellants denied a fair hearing.