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Outcome
Outcome
Given the length of this decision, it is appropriate to state the outcome at the outset.
For the reasons given below, the Appellant is REFUSED permission to make a late costs application to the Tribunal. As the Appellant’s costs application has not been admitted out of time, that costs application is also unsuccessful.
- 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