PROCEDURE – application by HMRC for costs in relation to previous case management hearing – applications by Appellant to reclassify appeal as standard application to make late notification to opt out of costs regime for complex appeal – Tribunal practice in classifying MTIC appeals – relevance of Martland and BPP Holdings criteria to extension of time for notices under Rule 10(1)(c)(ii) – effect of consolidation – reference to unpublished decision – application for reclassification refused – extension of time for costs opt-out notice granted – directions for HMRC costs application on basis they are for wasted costs or costs in respect of unreasonable conduct
Citations:
[2021] UKFTT 480 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 03 April 2022; Ref: scu.671546