Tarafdar V Revenue & Customs [2014] UKUT 362 (TCC) (8 August 2014)
Costs – withdrawal by HMRC of case before First-tier Tribunal – whether
HMRC acted unreasonably in defending or conducting the proceedings –
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule
10(1)(b) – appellant argued that VAT assessment was fatally flawed –
whether assessment made to best judgment – whether FTT erred in law in
refusing appellant’s application for costs
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