UT (Tax & Chancery) UT/2022/000099 - [2024] UKUT 00184 (TCC)

We allow the Appellant’s appeal, and order HMRC to pay the Appellant 40% of its costs of the substantive hearing on a standard basis. Unless previously agreed between the parties, those costs are to be subject to detailed assessment in accordance with Rule 10(7)(a) of the FTT Rules.

Any application for costs in relation to this appeal against the Costs Decision must be made in writing within one month after the date of release of this decision and be accompanied by a schedule of costs claimed, as required by Rule 10(5) and (6) of the Tribunal Procedure (Upper Tribunal) Rules 2008.