Southwest Communications Group Ltd v Revenue and Customs: FTTTx 14 Nov 2012

FTTTx PROCEDURE – COSTS – appeal in standard category – appellant’s application for costs on the basis that HMRC had acted unreasonably in not settling case sooner- period over which costs may be incurred and period over which unreasonable conduct may be assessed considered – whether HMRC acted unreasonably in not settling case before service of appellant’s witness statements – no- whether HMRC acted unreasonably in not considering witness statements sooner – yes – application granted for costs incurred after point in time by which witness statements ought to have been reviewed – application allowed in part

Citations:

[2012] UKFTT 701 (TC)

Links:

Bailii

Taxes Management, Costs

Updated: 09 November 2022; Ref: scu.466259