Westminster Trading Ltd and Others v Revenue and Customs: UTTC 25 Jan 2017

UTTC PROCEDURE – MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings – whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes – appeals dismissed

Citations:

[2017] UKUT 23 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, VAT

Updated: 04 February 2022; Ref: scu.577812