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
Citations:
[2020] UKFTT 449 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management, Costs
Updated: 22 May 2022; Ref: scu.656845
