Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 7 March 2016.

Read the full decision in Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC).

Costs – settlement of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in refusing appellant’s application for costs.

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