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

Judge Richards gave the Appellant permission to appeal against the Costs Decision on the single ground set out at the beginning of this decision, in summary whether the FTT had erred in concluding that there was “no clear winner” of the substantive appeal and had thus begun its consideration of the costs position from the wrong starting point.