PROCEDURE – MTIC appeal – application to strike out part of appellant’s case – evidence served by respondents but no contrary evidence served by appellant – appellant requiring respondents to prove their case but advancing no positive case of its own – First-tier Tribunal refusing to strike out – whether jurisdiction to strike out – yes – whether discretion reasonably exercised – yes – guidance to FTT offered
[2014] UKUT 329 (TCC), [2015] STC 156, [2014] BVC 529
Bailii
England and Wales
VAT
Updated: 12 November 2021; Ref: scu.537621