FTTTx Costs – s10 Tribunal Procedure Rules 2009 – whether Appellant entitled to an order for costs on the basis that HMRC had acted unreasonably in defending an appeal by the Appellant against the imposition of a penalty for late payment of income tax – the Tribunal having found on the facts that the Appellant had reasonable cause to believe that a time to pay arrangement had been agreed – no – application dismissed
[2014] UKFTT 984 (TC)
Bailii
Tribunal Procedure Rules 2009 10
England and Wales
Taxes Management, Costs
Updated: 23 December 2021; Ref: scu.538981