UT (Tax & Chancery) UT/2023/000060 - [2024] UKUT 00070 (TCC)

UT (Tax & Chancery) Case Number: UT/2023/000060

Hearing venue: On paper

Judgment date: 19 March 2024

Protective costs order – Approach in Drummond v HM Revenue & Customs [2016] UKUT 221 (TCC) followed – application refused

Before

Judge Jonathan Cannan

Between

(1) THE EXECUTORS OF THE ESTATE OF PETER JOHN LININGTON

(2) THE TRUSTEES OF THE KENT TRUST

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation: The Appellants and the Respondents both made written submissions and the application for a protective costs order was dealt with on paper.

DECISION