VDT COSTS – Application for indemnity costs – Appeal conceded at late stage – Whether Customs’ resistance to appeal hopeless from outset – Held that Customs not so unreasonable as to justify indemnity costs on appeal – Opposition to hardship application for 9 months after clear evidence of hardship provided – Order for indemnity costs for that period – Trib Rules 1986, r.29(1) – Wrong test for hardship applied by Customs – VATA 1994 s.84(3)(b).
Citations:
[2009] UKVAT V20966
Links:
VAT, Costs
Updated: 26 July 2022; Ref: scu.346544