[2014] UKUT 0362 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Roger Berner, Judge Judith Powell

Decision released 8 August 2014

Costs – Withdrawal by HMRC from case before heard by First-tier Tribunal (FTT) – Whether HMRC acted unreasonably in defending or conducting the proceedings – Appellant argued that VAT assessment was fatally flawed – Whether FTT erred in refusing appellantʼs application for costs – Appeal dismissed – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 10(1)(b).

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