Lam v Revenue and Customs: FTTTx 14 Jan 2014

FTTTx Costs – HMRC withdrawing from appeal after receipt of new information – application by Appellant for award of costs of pounds 10,800 plus VAT – whether HMRC had acted unreasonably in defending or conducting the appeal – only for very short period between provision of new information and HMRC’s delayed decision to withdraw from the appeal – award of costs made in respect of that period, summarily assessed at pounds 150 – warning that in appropriate circumstances, withholding by an appellant of crucial information or evidence which later persuades HMRC to withdraw from the appeal might entitle HMRC to costs for the relevant period during which they are unnecessarily being put to the expense and effort of conducting the appeal


[2014] UKFTT 79 (TC)




England and Wales

Taxes – Other, Costs

Updated: 03 August 2022; Ref: scu.521711