Eurochoice Ltd v Revenue and Customs: FTTTx 5 Nov 2020

Procedure – Respondents application for order that appellant and its director be jointly and severally liable to pay costs of and incidental to appeal – Whether Tribunal has jurisdiction to make costs order against non-party – Yes – Whether such direction appropriate having regard to circumstances of the case – Yes – Whether party entitled to rely on unavailable decision – No – Application allowed


[2020] UKFTT 449 (TC)




England and Wales

Taxes Management, Costs

Updated: 22 May 2022; Ref: scu.656845