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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Patel [2014] UKUT 484 (TCC) (30 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/484.html
Cite as: [2014] UKUT 484 (TCC)

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Revenue and Customs v Patel [2014] UKUT 484 (TCC) (30 October 2014)


COSTS — HMRC successful before Upper Tribunal — appeal from First-tier Tribunal where no costs-shifting possible — application by HMRC for costs of appeal — criteria to be borne in mind — UT rule 10 — no costs direction made

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/484.html