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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs vs Cheshire Centre for Independant Living (Tax) [2020] UKUT 275 (TCC) (15 September 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/275.html
Cite as: [2020] BTC 560, [2020] UKUT 275 (TCC)
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HM Revenue vs Cheshire Centre for Independant Living [2020] UKUT 275 (TCC) (15 September 2020)
Procedure- costs application based on unreasonable conduct / defence of FTT proceedings - Rule 10(1)b) FTT Rules - jurisdiction to make order in relation to FTT proceedings under s12(4) TCEA when FTT Decision remade by [2019] UKFTT 354 (TC) - application allowed.
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