Upper Tribunal Tax and Chancery decision of Judge Bishopp on 30 October 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v Asim Patel:  UKUT 0484 (TCC).
COSTS — HMRC successful before Upper Tribunal — appeal from First-tier
Tribunal where no costs-shifting possible — application by HMRC for costs of appeal
— criteria to be borne in mind — UT rule 10 — no costs direction made.
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