Ingenious Games LLP and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0105 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 5 March 2015.
Read the full decision in .
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.
Published 1 December 2016