HM Revenue & Customs v Eclipse Film Partners No.35 LLP [2013] UKUT 141 (TCC) (22 March 2013)
"Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs)"
A HTML version of this file is not available click here or view below the pdf version : 141.pdf
