SCIT COSTS – Appellant’s appeal listed before General Commissioners in 1997 – Inland Revenue identified the Appellant’s appeal as a lead case and requested that jurisdiction be transferred to the Special Commissioners – meanwhile appeals of other taxpayers heard by General Commissioners from which Inland Revenue appealed to the High Court – whether the Respondent behaved ‘wholly unreasonably’ in connection with the hearing before the Special Commissioners – no – application dismissed – Special Commissioners (Jurisdiction and Procedure) Regulations 1994 SI 1994 No. 1811 Reg 21(1)
Citations:
[2003] UKSC SPC00375
Links:
Jurisdiction:
England and Wales
Taxes Management, Costs
Updated: 28 July 2022; Ref: scu.195431
