ULSTER METAL REFINERS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00184 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE PETER ROTH AND JUDGE ANNE REDSTON on 25 June 2024
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COSTS – whether a clear winner before the FTT – yes – appeal allowed – costs awarded but reduced to take into account conduct and other factors