Atlantic Electronics Ltd v Revenue and Customs: FTTTx 12 May 2011

CASE MANAGEMENT – Exclusion of evidence and admission of late evidence – Principles applicable – O’Brien v Chief Constable of South Wales Police [2005] 2 WLR 1038, HL applied – Need for balancing exercise

Citations:

[2011] UKFTT 314 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At FTTTx – HM Revenue and Customs v Atlantic Electronics Limited UTTC 26-Nov-2012
UTTC APPEAL AGAINST DIRECTION – First-tier Tribunal refusing to admit certain evidence – whether refusal a reasonable exercise of discretion – no -appeals allowed and decisions re-made – principles to be taken . .
At FTTTx – HMRC v Atlantic Electronics Ltd UTTC 6-Feb-2012
UTTC COSTS – Transitional appeal – Appeal by HMRC against direction under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings – . .
Lists of cited by and citing cases may be incomplete.

Evidence, Taxes Management

Updated: 17 September 2022; Ref: scu.443018