HM Revenue v Cheshire Centre for Independant Living: UTTC 15 Sep 2020

Procedure – costs application based on unreasonable conduct / defence of FTT proceedings – Rule 10(1)b) FTT Rules – jurisdiction to make order in relation to FTT proceedings under s12(4) TCEA when FTT Decision remade by [2019] UKFTT 354 (TC) – application allowed.

Citations:

[2020] UKUT 275 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 03 April 2022; Ref: scu.655548