Market and Opinion Research International Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0012 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 15 January 2015.
Read the full decision in .
COSTS 鈥� withdrawal of case by HMRC before FTT 鈥� claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings 鈥� rule 10(1)(b), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 鈥� whether FTT applied the correct legal test 鈥� whether the reasons for HMRC were not properly disclosed and FTT was led into error.
Updates to this page
Published 1 December 2016