Allpay Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 273 (TC) (21 May 2018)

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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Allpay Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 273 (TC) (21 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06503.html
Cite as: [2018] SFTD 1211, [2018] UKFTT 273 (TC), [2018] STI 1502, [2018] STI 1183

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Decision Number: TC 06503
Appellant: Allpay Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Barbara MOSEDALE
Date Of Decision: 21/05/2018
Main Category: PROCEDURE
Main Subcategory: Other
Notes: PROCEDURE - whether HMRC required to plead an issue the burden of proof resting on appellant - yes - whether HMRC had pleaded the issue - no - whether HMRC should be permitted to amend statement of case - no, as amendment unparticularised
PDF Copy:                                 [2018] UKFTT 273 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06503.html