Decision Number: | TC 08457 |
Appellant: | CIDER OF SWEDEN LIMITED |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Kevin POOLE |
Date Of Decision: | 08/04/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Costs - third party application for copies of pleadings in main proceedings between Appellant and Respondents refused by Tribunal - main proceedings allocated to complex category - applications by Appellant and Respondents for order for costs against Third Party in respect of its failed application - analysis of whether application for documents amounts to separate -proceedings- subject to distinct costs regime - held yes - applications refused |