TC09510 - [2025] UKFTT 00501 (TC)

Case Number: TC09510

Location: Decided on the papers

Appeal reference: TC/2023/16870

Costs application – unreasonable conduct – bringing or defending proceedings – held that in the period of time when the Tribunal had jurisdiction the conduct was not unreasonable

Judgment date: 1 May 2025

Decided by:

TRIBUNAL JUDGE ALLATT

Between

MINICLOUD LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined the appeal on the papers. The Tribunal read the skeleton arguments provided by both parties, the document bundle provided by the Appellant on 11 December 2024, and the additional documents and authorities provided by the Respondent on 12 December 2024.

DECISION