Distinctive Care Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0155 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Poole on 15 May 2018.
Read the full decision in .
“Procedure – costs – First-tier Tribunal Procedure Rule 10 – whether Respondents acted unreasonably in bringing, defending or conducting the proceedings – whether Appellant’s schedule of costs claimed complied with Rule 10(3)(b) – whether any breach of that rule should have been waived – guidance on content of schedule of costs”.
Published 15 May 2018