SCIT Costs – Special Commissioners power to award costs – whether Inland Revenue had acted wholly unreasonably in connection with the hearing. No – Special Commissioners (Jurisdiction and Procedure) Regulations 1994, SF 1994/1811, Reg. 21 – Application disallowed.
 UKSPC SPC00472
England and Wales
Income Tax, Costs
Updated: 30 June 2022; Ref: scu.224960