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-whether HMRC acted unreasonably in defending a point with no realistic prospect of success-no-application for costs dismissed
Citations:
[2016] UKFTT 81 (TC)
Links:
Jurisdiction:
England and Wales
Costs
Updated: 03 August 2022; Ref: scu.559933
