Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs: [2016] UKUT 0425 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 5 October 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2017

• Category: Tax
• Release date: 5 October 2016

Read the full decision in Bastionspark LLP, Edgedale LLP, Starbrooke LLP, Hawksbridge LLP v The Commissioners for HM Revenue and Customs: [2016] UKUT 0425 (TCC).

Costs in First-tier Tribunal – appellant LLPs appealing against closure notices disallowing partnership expenditure – appellants partially successful but failing on financially most significant issue – whether appellants the successful parties – whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC’s costs – appeals against First-tier Tribunal dismissed

Published 14 February 2017