Wammee Holdings Ltd v Revenue and Customs: FTTTx 22 May 2020

Costs – Rule 10 – Appellant and Respondent Each Applying for A Costs Order on the basis of alleged unreasonable conduct – Appellant supplying evidence shortly before the hearing – In considering this evidence, HMRC withdrew its opposition to the appeal – Was HMRC’s conduct unreasonable – No – Was Appellant’s conduct unreasonable? – No – Appellant’s application for costs dismissed – HMRC’s application for costs dismissed.
[2020] UKFTT 240 (TC)
England and Wales

Updated: 19 October 2021; Ref: scu.652273