Housesimple Ltd v Revenue and Customs (Procedure : Other): FTTTx 22 Nov 2017

PROCEDURE – COSTS – standard category case – withdrawal of appeal before hearing – application for costs by HMRC – whether appellant had acted unreasonably in defending or conducting proceedings by withdrawing the appeal – application for costs by appellant – whether HMRC had acted unreasonably in defending or conducting proceedings by making application for costs – rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – applications refused

Citations:

[2017] UKFTT 837 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Costs

Updated: 02 April 2022; Ref: scu.600957