The Commissioners for HM Revenue and Customs v Fairford Group Plc (in liquidation) and Fairford Partnership Limited (in liquidation): [2014] UKUT 0329 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Simon and Judge Bishopp on 23 July 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Fairford Group Plc (in liquidation) and Fairford Partnership Limited (in liquidation): [2014] UKUT 0329 (TCC).

PROCEDURE — MTIC appeal — application to strike out part of appellant’s case — evidence served by respondents but no contrary evidence served by appellant — appellant requiring respondents to prove their case but advancing no positive case of its own — First-tier Tribunal refusing to strike out — whether jurisdiction to strike out — yes — whether discretion reasonably exercised — yes — guidance to FTT offered.

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