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 into account by Tribunal.

Citations:

[2012] UKUT 423 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At FTTTxAtlantic 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 . .
Lists of cited by and citing cases may be incomplete.

Evidence

Updated: 12 November 2022; Ref: scu.468857