Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Oliver on 22 December 2010.
Read the full decision in Cpaital Air Services Limited v The Commissioners for HM Revenue and Customs:  UKUT 484 (TCC).
COSTS – appeal in respect of case allocation – allocation to Complex case –
whether jurisdction to award costs in First-tier Tribunal – Yes exercise of
discretion over costs in First-tier Tribunal and Upper Tribunal – no award
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