Procedure -costs application- basic category case – APN – HMRC failure to issue closure notice -unreasonable actions in forcing bringing of proceedings-delay in issuing notice -Rule 10(1)(b) Tribunal Rules -held- HMRC not unreasonable in defending proceedings – behaviour prior to issue of proceedings not determinative.
[2016] UKFTT 141 (TC)
Bailii
England and Wales
Taxes Management, Costs
Updated: 13 January 2022; Ref: scu.561847