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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GREENCYC LIMITED v Revenue & Customs (PROCEDURE - application by HMRC for costs in relation to previous case management hearing) [2021] UKFTT 480 (TC) (29 December 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08354.html
Cite as: [2021] UKFTT 480 (TC)
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| Decision Number: | TC 08354 |
| Appellant: | GREENCYC LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 29/12/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - application by HMRC for costs in relation to previous case management hearing - applications by Appellant to reclassify appeal as -standard-- application to make late notification to opt out of costs regime for complex appeal - Tribunal practice in classifying MTIC appeals - relevance of Martland and BPP Holdings criteria to extension of time for notices under Rule 10(1)(c)(ii) - effect of consolidation - reference to unpublished decision - application for reclassification refused - extension of time for costs opt-out notice granted - directions for HMRC costs application on basis they are for wasted costs or costs in respect of unreasonable conduct |