Procedure – costs – application made for payment of costs in connection with appeal where HMRC had withdrawn the disputed decision shortly after notification of the appeal – original application deficient by failing to include schedule of costs under Rule 10(3)(b) Procedure Rules – opportunity given to remedy the default – no response from Appellant and therefore application refused – scope of potential costs order considered as part of decision – dicta of Upper Tribunal in Catana v HMRC considered and explained, First-tier decision in G Wilson (Glaziers) Limited v HMRC approved – costs of preparation of notice of appeal potentially recoverable
Citations:
[2014] UKFTT 304 (TC)
Links:
Jurisdiction:
England and Wales
Citing:
See Also – R D Utilities Ltd v Revenue and Customs (303) FTTTx 25-Mar-2014
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 19 October 2022; Ref: scu.525294
