The Commissioners for HM Revenue and Customs v Cheshire Centre for Independant Living: [2020] UKUT 0275 (TCC)
Upper Tribunal Tax and Chancery costs decision of Judge Raghavan on 15 September 2020.
Read the full decision in .
Procedure– costs application based on unreasonable conduct / defence of FTT proceedings - Rule 10(1)b) FTT Rules – jurisdiction to make order in relation to FTT proceedings under s12(4) TCEA when FTT Decision remade by UT – application allowed.
Published 21 September 2020