Allpay Ltd v Revenue and Customs (Procedure : Other): FTTTx 21 May 2018

Whether HMRC required to plead an issue the burden of proof resting on appellant – yes – whether HMRC had pleaded the issue – no – whether HMRC should be permitted to amend statement of case – no, as amendment unparticularised

Citations:

[2018] UKFTT 273 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 13 June 2022; Ref: scu.619280