Revenue and Customs Commissioners v Fairford Group plc (in liquidation) & Anor  BVC 529
 UKUT 0329 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Hon Mr Justice Simon, Judge Colin Bishopp
Decision released 23 July 2014
Procedure – MTIC appeal – Application to strike out part of appellantʼs case – Evidence served by respondents but no contrary evidence served by appellant – Appellant requiring respondents to prove their case but advancing no positive case of its own – First-tier Tribunal refusing to strike out – Whether jurisdiction to strike out – Yes – Whether discretion reasonably exercised – Yes – Guidance to FTT offered.