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) >> Bastionspark LLP & Ors v Revenue And Customs [2016] UKUT 425 (TCC) (5 October 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/425.html
Cite as: [2016] STC 2549, [2016] BTC 519, [2016] UKUT 425 (TCC)

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Bastionspark LLP & Ors V Revenue And Customs [2016] UKUT 425 (TCC) (5 October 2016)

Costs in First-tier Tribunal – appellant LLPs appealing against closure notices disallowing partnership expenditure – appellants partially successful but failing on financially most significant issue – whether appellants the successful parties – whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC’s costs – appeals against First-tier Tribunal dismissed

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