COSTS – application for costs for unreasonable behaviour against appellant and ‘wasted’ costs against representative – whether Tribunal should infer reasons for withdrawal of appeal – whether unreasonable not to have withdrawn appeal earlier – yes; costs against appellant; – whether unreasonable for representative not to directly notify HMRC of withdrawal – yes but not proved to have caused costs to be wasted; no costs against representative
Citations:
[2019] UKFTT 271 (TC)
Links:
Jurisdiction:
England and Wales
Costs
Updated: 21 October 2022; Ref: scu.637851