The Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0484 (TCC)

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: [2014] 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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