Market and Opinion Research International Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0012 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 15 January 2015.

Read the full decision in Market and Opinion Research International Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0012 (TCC).

COSTS – withdrawal of case by HMRC before FTT – claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings – rule 10(1)(b), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether FTT applied the correct legal test – whether the reasons for HMRC were not properly disclosed and FTT was led into error.

Published 1 December 2016