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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Tarafdar v Revenue & Customs [2014] UKUT 362 (TCC) (8 August 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/362.html
Cite as: [2014] UKUT 362 (TCC)

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Tarafdar V Revenue & Customs [2014] UKUT 362 (TCC) (8 August 2014)


Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law in refusing appellant’s application for costs

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/362.html