Read the full decision in
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