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.
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.“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”.