Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 5 October 2016.
Read the full decision in Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs:  UKUT 0425 (TCC).
Costs in First-tier Tribunal – appellant LLPs appealing against closure notices
disallowing partnership expenditure – appellants partially successful but failing on
financially most significant issue – whether appellants the successful parties –
whether First-tier Tribunal erred in directing appellants to pay two-thirds of
HMRC’s costs – appeals against First-tier Tribunal dismissed
14 February 2017
Release date: 5 October 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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