How many times has [2014] UKUT 0062 (TCC) been cited?

[2014] UKUT 0062 (TCC) is cited by 2 judgment(s) in this dataset.

[2014] UKUT 0062 (TCC)

· cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Applied · 1Cited · 1

Cited — The Commissioners for HMRC v LG Park HT1 Limited & Ors 2023-10-17
“…The correct approach to appeals against case management decisions is well established. HMRC relied on Sales J’s summary in HMRC v Ingenious Games LLP [2014] UKUT 0062 (TCC), [2014] STC 1416 (“Ingenious Games”) at [56], which was also referred to by the UT:…”
Applied — Mark Mitchell & Anor. v The Commissioners for HMRC 2023-03-10
“…sion with which the UT should not interfere if the FTT had applied the correct principles in exercising its discretion, referring to HMRC v Ingenious Games LLP [2014] UKUT 0062 (TCC) (a different Ingenious case) at [56]. They referred to Rules 2, 5, 15, 25 and 27 of the FTT Rules. They held that the FTT was entitled to take the view that th…”