Trapps Cellars Ltd v Revenue and Customs: FTTTx 1 Apr 2014

COSTS – case under Rule 29 VAT Tribunal Rules 1986 – HMRC applied for costs after appeal dismissed – parties’ reasonable expectations – whether Sheldon statement applied – no – costs awarded on standard basis

Citations:

[2014] UKFTT 326 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Costs

Updated: 04 October 2022; Ref: scu.525391