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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ULSTER METALS v Revenue & Customs (COSTS - Case allocated to complex category) [2022] UKFTT 125 (TC) (07 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08456.html
Cite as: [2022] UKFTT 125 (TC)
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| Decision Number: | TC 08456 |
| Appellant: | ULSTER METALS |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
| Date Of Decision: | 07/04/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | COSTS - Case allocated to complex category Costs of an interlocutory application - Costs awarded to HMRC on the basis of Rule 10(1)(c), but, if not, would have been awarded on the basis of unreasonable conduct (being a materially misleading witness statement, subsequently found to be untrue) under Rule 10(1)(b). Costs of a substantive hearing - Each party successful in part - Appeal allowed in relation to Revenue's failure to establish connection to fraud for one set of deals - Appeal dismissed in relation to other sets of deals, where the Appellant was found to have had actual knowledge of connection to fraud - No order as to costs. |