VAT – COSTS – Claim by Unsuccessful Appellant – Last Minute change to the HMRC’ statement of case – Tribunal decided that the change was material – Tribunal refused Application to hold HMRC to its statement of case but minded to make an award of costs to Appellant – Appeal continued – Appeal dismissed on merits – Appellant submitted a claim for costs in the sum of 312,500 pounds – Tribunal orders costs of 20,000 pounds
[2010] UKFTT 203 (TC)
Bailii
England and Wales
VAT, Costs
Updated: 17 November 2021; Ref: scu.422249