TC09539 - [2025] UKFTT 00599 (TC)

Case Number: TC09539

Decided on the papers

Appeal reference: TC/2018/04377

COSTS – whether HMRC acted unreasonably in failing to withdraw its assessment to penalties in the light of evidence presented at the hearing – Rule 10, Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

Judgment date: 29 May 2025

Before

TRIBUNAL JUDGE ALEKSANDER

Between

ADVANCED HAIR TECHNOLOGY LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined the appeal without a hearing pursuant to Rule 29 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

DECISION