Cider of Sweden Limited v Revenue and Customs (Procedure : Other): FTTTx 8 Apr 2022

Costs – third party application for copies of pleadings in main proceedings between Appellant and Respondents refused by Tribunal – main proceedings allocated to complex category – applications by Appellant and Respondents for order for costs against Third Party in respect of its failed application – analysis of whether application for documents amounts to separate – proceedings subject to distinct costs regime – held yes – applications refused


[2022] UKFTT 126 (TC)




England and Wales

Taxes Management, Costs

Updated: 18 May 2022; Ref: scu.676362