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 .
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.
Published 13 February 2017