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 Ingenious Games LLP and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0105 (TCC).

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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