Tarafdar v Revenue and Customs: UTTC 8 Aug 2014

UTTC Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law in refusing appellant’s application for costs

[2014] UKUT 362 (TCC)
England and Wales

VAT, Costs

Updated: 20 December 2021; Ref: scu.535712