UTTC Costs in First-tier Tribunal – appellant LLPs appealing against closure notices disallowing partnership expenditure – appellants partially successful but failing on financially most significant issue – whether appellants the successful parties – whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC’s costs – appeals against First-tier Tribunal dismissed
[2016] UKUT 425 (TCC)
Bailii
England and Wales
Income Tax, Costs
Updated: 24 January 2022; Ref: scu.570425