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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Allpay Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 273 (TC) (21 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06503.html
Cite as: [2018] STI 1183, [2018] STI 1502, [2018] SFTD 1211, [2018] UKFTT 273 (TC)
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| Decision Number: | TC 06503 |
| Appellant: | Allpay Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Barbara MOSEDALE |
| Date Of Decision: | 21/05/2018 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - whether HMRC required to plead an issue the burden of proof resting on appellant - yes - whether HMRC had pleaded the issue - no - whether HMRC should be permitted to amend statement of case - no, as amendment unparticularised |