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Introduction
Introduction
This decision notice is in respect of two applications made by the Appellant. The Appellant made an application for costs in a series of emails from 9 October 2024 onwards (set out in detail in the background facts). That application for costs was made out of time, and so the Appellant was required also to make an application for permission to make the costs application. Both of the Appellant’s applications are opposed by the Respondents (HMRC).
- Heading
- Introduction
- Outcome
- Background facts
- The Appellant’s dispute with HMRC
- The Appellant’s appeal to the Tribunal
- The Appellant’s complaints to HMRC
- The Appellant’s costs application to the Tribunal
- The requirements of Tribunal Rule 10
- The lateness of the application
- Whether the Respondents acted unreasonably
- Conclusions