Upper Tribunal Tax and Chancery decision of Judge Sadler on 3 January 2012.
Read the full decision in SRI International v The Commissioners for HM Revenue and Customs: FTC/72/2010.
COSTS – application for an order for costs in proceedings on appeal from the Tax Chamber of the First-tier Tribunal – rule 10 of the Tribunal Procedure (Upper Tribunal) Rules 2008 – further application for an order for costs of the appeal to the Tax Chamber of the First-tier Tribunal pursuant to section 12(4)(a) of the Tribunals, Courts and Enforcement Act 2007 – - appeal proceedings commenced before 1 April 2009 – whether Tribunal should exercise discretion under para. 7, Sch. 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 to allow award of costs under Rule 29, Value Added Tax Tribunals Rules 1986 – yes – applications granted.