In London Luton Hotel BPRA Property Fund LLP [2020] TC 07503, the First-tier Tribunal (FTT) dismissed a taxpayer’s application for costs, because HMRC had not acted unreasonably in conducting the proceedings.

Summary

In London Luton Hotel BPRA Property Fund LLP [2019] TC 07059, the FTT partly allowed an appeal by London Luton Hotel BPRA Property Fund LLP (the LLP) against a closure notice rejecting a claim for Business Premises Renovation Allowance.

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