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) >> Fairford Group plc & Anor Revenue And Customs [2014] UKUT 329 (TCC) (23 July 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/329.html
Cite as: [2014] UKUT 329 (TCC), [2015] STC 156, [2014] BVC 529

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Fairford Group plc & Anor Revenue And Customs [2014] UKUT 329 (TCC) (23 July 2014)

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

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