PROCEDURE – Costs applications – Complex Category – Additional issue raised and withdrawn in respect of appellant that has ‘opted out’ of costs regime – Whether ‘unreasonable’ conduct by respondents – No – Other applications not pursued – Whether costs Order appropriate at this stage – No – Costs in case/no order for costs
Citations:
[2019] UKFTT 149 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 October 2022; Ref: scu.635701