FTTTx VAT – input tax – successful appeal – costs application made out of time – should application for costs be allowed to proceed – yes- was conduct of proceedings by HMRC unreasonable within meaning of rule 10 of Tribunal Rules – no – application dismissed.
McKenna TJ
[2013] UKFTT 566 (TC)
Bailii
VAT
Updated: 26 November 2021; Ref: scu.517751