UT (Tax & Chancery) UT/2022/000155 - [2025] UKUT 00003 (TCC)

UT (Tax & Chancery) Case Number: UT/2022/000155

Hearing venue: The Rolls Building

London EC4A 1NL

Judgment date: 07 January 2025

PROCEDURE - COSTS - construction of Rule 11(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 requiring parties to send or deliver notice to the Tribunal of the appointment of non-legal representatives – application to costs shifting jurisdiction under Rule 10(1)(c) for cases allocated to the complex category - appeal dismissed

Before

JUDGE RUPERT JONES

JUDGE PHYLLIS RAMSHAW

Between

BRIDGECOM INTERNATIONAL LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Assistant Professor Emil Zarkov, of St. Ioan Rilsky Chudotworec Limited, Chartered Accountants.

For the Respondents: Mr Sam Way, Counsel, instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION