COSTS -appeal against penalty for failure to comply with information notice – appeal withdrawn two days before hearing – HMRC applied for costs without costs schedule – whether extension of time to be granted for provision of schedule – Mitchell considered – yes – whether appeal had reasonable prospect of success – no – whether appellant’s conduct in bringing and maintaining appeal unreasonable – yes – costs awarded
[2014] UKFTT 420 (TC)
Bailii
England and Wales
Costs
Updated: 05 December 2021; Ref: scu.526869