Revenue and Customs Commissioners v Patel  BVC 543
 UKUT 0484 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Judge Colin Bishopp
Decision released 30 October 2014
Value added tax – Costs – HMRC successful before Upper Tribunal (UT) – Appeal from First-tier Tribunal where no costs-shifting possible – Application by HMRC for costs of appeal to UT – Criteria to be borne in mind – Tribunal Procedure (Upper Tribunal) Rules 2008 (SI 2008/2698), r. 10 – No costs direction made for HMRC.
The Upper Tribunal (UT) dismissed HMRCʼs application for costs following their successful appeal against a decision of the First-tier Tribunal (FTT) ( BVC 532).