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) >> Market & Opinion Research International Ltd v Revenue & Customs [2015] UKUT 12 (TCC) (15 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/12.html
Cite as: [2015] UKUT 12 (TCC), [2015] STC 1205, [2015] BVC 504

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Market & Opinion Research International Ltd v Revenue & Customs [2015] UKUT 12 (TCC) (15 January 2015)

COSTS – withdrawal of case by HMRC before FTT – claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings – rule 10(1)(b), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether FTT applied the correct legal test – whether the reasons for HMRC were not properly disclosed and FTT was led into error

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