[2014] 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.



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