COSTS – Case allocated to complex category
Costs of an interlocutory application – Costs awarded to HMRC on the basis of Rule 10(1)(c), but, if not, would have been awarded on the basis of unreasonable conduct (being a materially misleading witness statement, subsequently found to be untrue) under Rule 10(1)(b).
Costs of a substantive hearing – Each party successful in part – Appeal allowed in relation to Revenue’s failure to establish connection to fraud for one set of deals – Appeal dismissed in relation to other sets of deals, where the Appellant was found to have had actual knowledge of connection to fraud – No order as to costs.
Citations:
[2022] UKFTT 125 (TC)
Links:
Jurisdiction:
England and Wales
Costs
Updated: 20 May 2022; Ref: scu.676365