Decision Number: | TC 06110 |
Appellant: | Sussex Cars |
Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Abigail MCGREGOR |
Date Of Decision: | 13/09/2017 |
Main Category: | VAT - APPEALS |
Main Subcategory: | Costs |
Notes: | Costs - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) - withdrawal from appeal by HMRC - whether unreasonable conduct - conduct during ADR - whether unreasonable conduct |