James Perman and Company v The Financial Services Authority: Cost/Expenses FS/2010/0018
Upper Tribunal Tax and Chancery decision of Judge Oliver and Member Gemmell and Member Lund on 16 November 2011.
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.COSTS / EXPENSES – Unreasonable conduct – Applicant referred decision to cancel its Part IV permission – Authority offered to discontinue action set out in referred Decision Notice – Offer rejected by Applicant – Tribunal decided to uphold Decision Notice – Whether Applicant’s conduct unreasonable – Yes – Upper Tribunal Rules para 10(3)(d).