Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 7 March 2016.
Read the full decision in .
Costs 鈥� settlement of case before First-tier Tribunal 鈥� whether HMRC acted unreasonably in defending or conducting the proceedings 鈥� Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) 鈥� whether FTT erred in law in refusing appellant鈥檚 application for costs.