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HM Revenue and Customs v Atlantic Electronics Limited; UTTC 26 Nov 2012

References: [2012] UKUT 423 (TCC)
Links: Bailii
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.

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