Market and Opinion Research International Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx PROCEDURE – COSTS – appeal in standard category – appellant’s application for costs on the basis that HMRC acted unreasonably in defending or conducting proceedings under Rule 10(1)(b) of Tribunal Rules – appeal settled on second day of hearing – whether HMRC acted unreasonably in failing to engage with case which meant case could have been settled earlier in the proceedings – no – whether other acts individually or together amounted to HMRC defending or conducting proceedings unreasonably – no – application for costs dismissed

[2013] UKFTT 475 (TC)

Taxes – Other

Updated: 20 November 2021; Ref: scu.515560