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

UT (Tax & Chancery) Case Number: UT/2022/000099

By remote video hearing

COSTS – whether a clear winner before the FTT – yes – appeal allowed – costs awarded but reduced to take into account conduct and other factors

Judgment given on: 25 June 2024

Before

MR JUSTICE PETER ROTH

DEPUTY UPPER TRIBUNAL JUDGE ANNE REDSTON

Between

ULSTER METAL REFINERS LIMITED

Appellant

and

THE COMMISSIONERS FOR

HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr David Bedenham of Counsel, instructed by CTM Tax Litigation Limited

For the Respondents: Mr James Puzey and Mr Joseph Millington of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION