Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC)

Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC) Acting for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.