Costs — s 29 Tribunals, Courts and Enforcement Act 2007 — Tribunal Procedure Rule 10 — Refusal by HMRC of Appellant’s request to call two named HMRC officials as witnesses — Whether HMRC thereby ‘acted unreasonably in . . defending . . the proceedings’ — In the circumstances of the case, no — Application for costs dismissed
[2014] UKFTT 709 (TC)
Bailii
Tribunals, Courts and Enforcement Act 2007 29
Taxes Management, Costs
Updated: 18 December 2021; Ref: scu.535339