COSTS – withdrawal of case by HMRC before FTT – claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings – rule 10(1)(b), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether FTT applied the correct legal test – whether the reasons for HMRC were not properly disclosed and FTT was led into error
[2015] UKUT 12 (TCC)
Bailii
England and Wales
Costs
Updated: 27 December 2021; Ref: scu.541530