Westminster Trading Ltd and Others v The Commissioners for HM Revenue and Customs: [2017] UKUT 0023 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Herrington on 25 January 2017.

Read the full decision in Westminster Trading Ltd and Others v The Commissioners for HM Revenue and Customs: [2017] UKUT 0023 (TCC).

PROCEDURE–MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings - whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstancesyes - appeals dismissed.

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