Capital Air Services Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 484 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Oliver on 22 December 2010.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
22 December 2010

Read the full decision in Cpaital Air Services Limited v The Commissioners for HM Revenue and Customs: [2011] 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 of costs.

Published 1 December 2016