VAT – Appeals – Costs – whether Respondents had acted unreasonably in defending or conducting the proceedings – Rule 10(1)(b) – late withdrawal of decision to refuse VAT repayment – Respondents’ approach to matters raised by appeal and conduct in relation to its preparation – absence of agreed basis for withdrawing appeal before hearing – taking into account Respondents’ conduct overall, held they had acted unreasonably and that costs should be awarded against them.
Citations:
[2011] UKFTT 656 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 January 2022; Ref: scu.449632