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)
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.652273
