Application by HMRC to admit new witness evidence and amend their statement of case – opposed by the appellant – application by the appellant to strike out those parts of HMRC’s case which relate to the appellant’s compliance history – opposed by HMRC – underlying appeal relates to review of decisions by HMRC to refuse end use authorization for importation of seven civil aircraft – ambit of s 16(4) FA 94 and UCC Article 211 reviewed – First De Sales Partnership, John Dee, Gora and Bezhad considered – HMRC application allowed – appellant’s application dismissed
[2021] UKFTT 215 (TC)
Bailii
England and Wales
Updated: 14 October 2021; Ref: scu.663751
