The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited: [2012] UKUT 423 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 26 November 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited: [2012] UKUT 423 (TCC).

APPEAL AGAINST DIRECTION — First-tier Tribunal refusing to admit certain evidence — whether refusal a reasonable exercise of discretion — no —appeals allowed and decisions re-made — principles to be taken into account by Tribunal.

Published 1 December 2016