The Commissioners for HM Revenue and Customs v Cheshire Centre for Independant Living: [2020] UKUT 0275 (TCC)

Upper Tribunal Tax and Chancery costs decision of Judge Raghavan on 15 September 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 September 2020
Category:
Tax
Release date:
15 September 2020

Read the full decision in HM Revenue vs Cheshire Centre for Independant Living: [2020] UKUT 0275 (TCC).

Procedure– costs application based on unreasonable conduct / defence of FTT proceedings - Rule 10(1)b) FTT Rules – jurisdiction to make order in relation to FTT proceedings under s12(4) TCEA when FTT Decision remade by UT – application allowed.

Updates to this page

Published 21 September 2020