L Rowland & Co (Retail) Ltd v Revenue and Customs (PROCEDURE - case management decision - directions requiring additional evidence from witnesses and further and better particulars - witness summonses of its own initiative - FTT's jurisdiction to make the directions - proper exercise of case management discretion) [2026] UKUT 130 (TCC) (19 March 2026)

case-law senior-court

Summary

From United Kingdom Upper Tribunal (Tax and Chancery Chamber)

Why it matters

Appears linked to UKUT. Originates from England & Wales / UK. Classified as case.