United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Capital Air v HMRC Cost Decision [2011] UKUT 484 (TCC) (22 December 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/484.html
Cite as: [2011] UKUT 484 (TCC)

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Capital Air v HMRC Cost Decision [2011] UKUT 484 (TCC) (22 December 2010)

COSTS–appeal in respect of case allocation–allocation to complex case–whether jurisdiction to award costs in First–tier Tribunal – Yes exercise of discretion over costs in First tier Tribunal and Upper Tribunal – no award of costs

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