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) >> Ingenious Games LLP & Ors v Revenue & Customs [2015] UKUT 105 (TCC) (05 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/105.html
Cite as: [2015] STC 1659, [2015] BTC 508, [2015] UKUT 105 (TCC)

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Ingenious Games LLP & Ors v Revenue & Customs [2015] UKUT 105 (TCC) (05 March 2015)

First-tier Tribunal – Hearing of taxpayers appeals’ – Allegations of dishonesty relating to evidence adduced by the taxpayers on a particular issue – Burden of proof – Whether necessary for HMRC to plead the allegations – Adjournment refused by the FTT, and case management directions given for future conduct of the hearing – Whether the FTT erred in law – Taxpayers’ appeal against refusal of adjournment dismissed – HMRC’s appeal against case management directions allowed

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