Decision Number: | TC 08259 |
Appellant: | Shinelock Ltd |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Jeanette Zaman |
Date Of Decision: | 16/04/2021 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | COSTS - applications by Appellant for order under rule 10(1)(b) based on Respondents-™ conduct - decision made prior to outcome of substantive appeals known - held Respondents had acted unreasonably - conduct of Appellant also relevant - order made for costs |