Carvill v HM Inspector of Taxes: SCIT 29 Nov 2004

SCIT COSTS – Special Commissioners’ power to award costs – Revenue withdrew opposition to appeal shortly before hearing – Appellant claimed costs of proceedings while matter was before Special Commissioners – Matter had been before Special Commissioners for nearly four years – Whether costs claimed by Appellant were costs ‘of and incidental to a hearing’ – Yes – Whether Revenue had acted wholly unreasonably in connection with hearing – Yes – Special Commissioners (Jurisdiction and Procedure) Regulations 1994, SI 1994/1811, reg 21(1)

Citations:

[2004] UKSC SPC00447

Links:

Bailii

Statutes:

Special Commissioners (Jurisdiction and Procedure) Regulations 1994 21(1)

Income Tax, Costs

Updated: 28 June 2022; Ref: scu.221411