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.

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.

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