Costs – withdrawal by HMRC 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) – appellant argued that VAT assessment was fatally flawed –
whether assessment made to best judgment – whether FTT erred in law in
refusing appellant’s application for costs.