The Commissioners for HM Revenue and Customs v Asiana Limited: [2015] UKUT 0705 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 18 February 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Asiana Limited: [2015] UKUT 0705 (TCC).

Costs of application for permission to appeal – whether Upper Tribunal has power to award costs of application to First-tier Tribunal – No.

Published 1 December 2016