Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0221 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield on 13 May 2016.

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

• Category: Tax
• Release date: 13 May 2016

Read the full decision in Robert Drummond v The Commissioners for HM Revenue and Customs: [2016] UKUT 0221 (TCC).

PROCEDURE - COSTS - application by Respondents to set aside protective costs order in favour of Appellant - application granted – whether Upper Tribunal has power to make protective costs and costs capping orders – yes – procedure and criteria for protective costs and costs capping orders.

Published 1 December 2016