Upper Tribunal Tax and Chancery Chamber

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

Fecha: 24-Abr-2024

Remaking the costs decision

Remaking the costs decision

39.

In remaking the decision, we started from the position that the Appellant was the overall winner. However, it was common ground that we should also take into account:

(1)

HMRC’s success in relation to the Magee/PCB deals; and

(2)

the parties’ litigation conduct, in the light of the relevant case law, the FTT’s findings and both parties’ submissions.

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