L ROWLAND & CO (RETAIL) LIMITED (“Rowlands”) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00130 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES and JUDGE NICHOLAS PAINES KC on 19 March 2026
Read Full Decision:
PROCEDURE – case management decision - directions requiring additional evidence from witnesses and further and better particulars - witness summonses of its own initiative – FTT’s jurisdiction to make the directions – proper exercise of case management discretion – appeal allowed
Updates to this page
Published 19 March 2026