COSTS – Application for costs – late – Denton and Martland considered – Chappell distinguished – permission given – HMRC unreasonable behaviour? – yes – costs awarded but only for part of the period claimed and subject to a detailed assessment – application granted in part.
Citations:
[2019] UKFTT 569 (TC)
Links:
Jurisdiction:
England and Wales
Costs
Updated: 09 November 2022; Ref: scu.644015