COSTS – HMRC successful before Upper Tribunal – appeal from First-tier Tribunal where no costs-shifting possible – application by HMRC for costs of appeal – criteria to be borne in mind – UT rule 10 – no costs direction made
[2014] UKUT 484 (TCC)
Bailii
England and Wales
Costs
Updated: 24 December 2021; Ref: scu.539404
