United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Atlantic Electronics Limited [2012] UKUT 423 (TCC) (26 November 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/423.html
Cite as: [2012] UKUT 423 (TCC)

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- HMRC v Atlantic Electronics Limited FTC/69 & 70/2012 [2012] UKUT 423 (TCC) (26 November 2012)

"APPEAL AGAINST DIRECTION — First-tier Tribunal refusing to admit certain evidence — whether refusal a reasonable exercise of discretion — no —appeals allowed and decisions re-made — principles to be taken into account by Tribunal."

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