M Sport Limited appealed against the refusal of the Upper Tribunal to award it the costs of an application for judicial review against a decision of the Commissioners for HM Revenue and Customs. The application did not proceed to a hearing because, shortly after service of the proceedings, HMRC withdrew the notices which were to be the subject of the judicial review challenge.
Judges:
Lord Justice David Richards
Citations:
[2021] EWCA Civ 561
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 10 November 2022; Ref: scu.661920
