Shahjahan Tarafdar v The Commissioners for HM Revenue and Customs: [2014] UKUT 0362 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 8 August 2014.

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Costs 鈥� withdrawal by HMRC 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� appellant argued that VAT assessment was fatally flawed 鈥� whether assessment made to best judgment 鈥� whether FTT erred in law in refusing appellant鈥檚 application for costs.

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Published 1 December 2016