Upper Tribunal (Tax and Chancery Chamber).

Roth J.

Decision released 29 November 2011.

Procedure – Costs – Upper Tribunal – Income tax and National Insurance contributions – Upper Tribunal upholding taxpayer’s case that workers supplied to act as consultants in airport duty free shops not employees – Taxpayer applying for summary assessment of costs – Counsel instructed by taxpayer’s accountants – HMRC seeking detailed assessment or substantial reduction – Taxpayer entitled to 80 per cent of costs on summary assessment – Tribunal Procedure (Upper Tribunal) Rules 2008, r. 10(8)(c), 11(1), (2), (9).

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