Zanaco Investments Ltd v Revenue and Customs: FTTTx 14 Aug 2012

Costs – taxpayer disputed assessments on ground of misdirection – strike out proceedings commenced – Commissioners conducted review of merits of assessments and withdrew assessments – taxpayer applying for costs order on grounds Commissioners had acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r 10(1)(b) – Commissioners had not acted unreasonably – application dismissed

[2012] UKFTT 499 (TC)
England and Wales

Taxes – Other

Updated: 18 January 2022; Ref: scu.466143