Parekh v Revenue and Customs (Costs – Whether HMRC Acted Unreasonably): FTTTx 3 Dec 2020

PROCEDURE – application for costs – whether HMRC acted unreasonably – Appellant issued with personal liability notices on the basis of dishonesty – HMRC withdrew on receipt of new evidence – whether unreasonable of HMRC not to have withdrawn when received Appellant’s witness statement – whether unreasonable not to have accepted that statement given that it was accompanied by a statement of truth – held, HMRC did not act unreasonably and application refused.

Citations:

[2020] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 25 November 2022; Ref: scu.661816