PROCEDURE – application for costs – rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – application allowed in principle – supplementary claim invited following Court of Appeal decision in Distinctive Care Ltd v HMRC – hourly rate claimed reduced to CPR rate for litigants in person – hours taken found to be disproportionate in some instances – final claim reduced accordingly.
Citations:
[2019] UKFTT 619 (TC)
Links:
Jurisdiction:
England and Wales
Costs
Updated: 10 November 2022; Ref: scu.644012
