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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Westminster Trading Ltd & Ors v Revenue & Customs [2017] UKUT 23 (TCC) (25 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/23.html
Cite as: [2017] UKUT 23 (TCC)

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Westminster Trading Ltd & Ors v Revenue & Customs [2017] UKUT 23 (TCC) (25 January 2017


PROCEDURE–MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings - whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes - appeals dismissed

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