Bridgecom International Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00003 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Phyllis Ramshaw on 07 January 2025
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PROCEDURE - COSTS - construction of Rule 11(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 requiring parties to send or deliver notice to the Tribunal of the appointment of non-legal representatives – application to costs shifting jurisdiction under Rule 10(1)(c) for cases allocated to the complex category - appeal dismissed