[2017] 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.

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