Universal Enterprise (EU) Ltd and Others v The Commissioners for HM Revenue and Customs: FTC/21/2013 FTC/133/2013 FTC/33/2013 FTC/78/2013 PTA/151/2011 TC/2009/10020 FTC/16/2011

Upper Tribunal Tax and Chancery decision of Judge Colin Bishopp on 31 January 2014.

Read the full decision in Universal Enterprise (EU) Ltd and Others v The Commissioners for HM Revenue and Customs.

PROCEDURE — whether permissible to strike out parts of grounds of appeal as bound to fail — UT rules 5, 8, TCEA s 25, CPR Pt 52.9 — no power to strike out and would not be exercised even if existed REFERENCE — whether later CJEU jurisprudence undermines judgment in Mobilx — no — reference refused.

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