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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016