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
Release date: 22 December 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.