GC Field and Son Ltd and Others v Revenue and Customs: FTTTx 1 Sep 2022

Costs – Application for Unreasonable Costs – Whether Failure By HMRC To Adduce Evidence in support discovery assessment was unreasonable – yes – whether sufficient to justify cost shifting – yes – reasonable award in the circumstances – pounds 1

Citations:

[2022] UKFTT 314 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 October 2022; Ref: scu.681377