Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0221 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield on 13 May 2016.

Read the full decision in Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0221 (TCC).

PROCEDURE - COSTS - application by Respondents to set aside protective costs order in favour of Appellant - application granted – whether Upper Tribunal has power to make protective costs and costs capping orders – yes – procedure and criteria for protective costs and costs capping orders.

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