Allpay Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 273 (TC)
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
Cited in 13 later judgments
and 4 more of the most senior