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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2022/000099 - [2024] UKUT 00184 (TCC)
Fecha: 24-Abr-2024
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- Heading
- Introduction and summary
- The FTT Rules
- CPR 44
- The Background
- The Costs Decision
- The starting point
- The CPR case law
- The approach under the FTT Rules
- Submissions and discussion
- The UT’s jurisdiction
- Remaking the costs decision
- HMRC’s success
- Case law guidance on conduct issues
- The FTT’s findings relating to HMRC’s conduct
- The FTT’s findings about Mr Donaldson
- The parties’ submissions
- Conclusion
- Conclusions