First Class Communications Ltd v Revenue and Customs Commissioners  BVC 521
 UKUT 0244 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Judge Greg Sinfield, Judge John Clark
Decision released 28 May 2014
Case management – Whether First-tier Tribunal erred in law in allowing evidence from appeal to be admitted in later appeal by same appellant and directing that appeals be consolidated – No – Appeal dismissed.
Aseel Rashid, solicitor of AR Legal, appeared for the Appellant
Jonathan Kinnear QC and Howard Watkinson, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents