Gheorge Calin Catana v The Commissioners for HM Revenue and Customs: [2012] UKUT 172(TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 25 May 2012.

Read the full decision in Gheorge Calin Catana v The Commissioners for HM Revenue and Customs: [2012] UKUT 172(TCC).

COSTS — appeal in standard category before First-tier Tribunal — appeal compromised on day of hearing — direction in favour of appellant in respect of costs refused — whether refusal incorrect exercise of discretion — no — appeal dismissed.

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