Richard Mungavin and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0011 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 15 January 2020.

Read the full decision in Richard Mungavin and Others v HMRC: [2020] UKUT 0011 (TCC).

INCOME TAX – loss relief – appeal part-heard – Appellants’ Counsel unable to attend resumed hearing – adjournment sought but refused – whether Appellants denied a fair hearing.

Published 15 January 2020