Westminster Trading Ltd & Ors v Revenue and Customs Commissioners  BVC 503
 UKUT 0023 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Judge Timothy Herrington, Judge Greg Sinfield
Decision released 25 January 2017
Value added tax – Procedure – MTIC appeals – Refusal of application to adjourn substantive hearing where appellantsʼ representative and main witness was 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 – Companiesʼ appeals dismissed.