Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 7 March 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 7 March 2016

Read the full decision in Marshall and Co v The Commissioners for HM Revenue and Customs: [2016] UKUT 0116 (TCC).

Costs – settlement 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) – whether FTT erred in law in refusing appellant’s application for costs.

Published 1 December 2016