FTTTx COSTS – Complex appeals- appeals from group companies concerned in a scheme designed to achieve a deduction for a loan relationship debit in one (the Borrower) without giving rise to a corresponding taxable amount in the Lender or another group company (the Share Recipient) – Tribunal allowed appeals of Lender and Borrower, but dismissed appeal of Share Recipient – costs order – identification of successful party – whether successful party should recover in respect of all issues – whether costs awarded to a successful appellant should be paid by HMRC or by the unsuccessful appellant – applicability of Bullock or Sanderson order
[2014] UKFTT 397 (TC)
Bailii
Taxes – Other, Costs
Updated: 03 December 2021; Ref: scu.525405