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:  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.
Release date: 26 November 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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