Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs: [2016] UKUT 0425 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 5 October 2016.

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Costs in First-tier Tribunal 鈥� appellant LLPs appealing against closure notices disallowing partnership expenditure 鈥� appellants partially successful but failing on financially most significant issue 鈥� whether appellants the successful parties 鈥� whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC鈥檚 costs 鈥� appeals against First-tier Tribunal dismissed

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Published 14 February 2017