Distinctive Care Ltd v Revenue and Customs Commissioners

Costs – Taxation. The appellant appealed against HMRC's decision to issue it an information notice under the Finance Act 2008, which HMRC subsequently withdrew. The Court of Appeal, Civil Division, held that HMRC had not acted unreasonably in its conduct of proceedings such as to engage the costs jurisdiction under the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

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