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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 23 July 2014

Read the full decision in The Commissioners for HM Revenue and Customs v Fairford Group Plc (in liquidation) and Fairford Partnership Limited (in liquidation): [2014] UKUT 0329 (TCC).

PROCEDURE — MTIC appeal — application to strike out part of appellant’s case — evidence served by respondents but no contrary evidence served by appellant — appellant requiring respondents to prove their case but advancing no positive case of its own — First-tier Tribunal refusing to strike out — whether jurisdiction to strike out — yes — whether discretion reasonably exercised — yes — guidance to FTT offered.

Published 1 December 2016