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:
Jurisdiction:
England and Wales
Taxes Management, VAT
Updated: 04 February 2022; Ref: scu.577812