Nightswood B V v Revenue and Customs: SCIT 19 Dec 2007 dls 2 years ago SCIT SPECIAL COMMISSIONERS — Costs — Regulation 21 — Behaviour wholly unreasonable? Not wholly unreasonable — Application refused. Citations: [2007] UKSPC SPC00651 Links: Bailii Income Tax Updated: 15 July 2022; Ref: scu.267777