Marshall & Co v Revenue and Customs [2016] UKUT 116 (TCC) (7 March 2016)
Costs - settlement 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) - whether FTT erred in law in refusing appellant’s application for costs.
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