Tanna v Revenue and Customs Commissioners

Costs – Application. The appellant had incurred costs because of the respondent Revenue and Customs Commissioners' unreasonable and erroneous instance that a stamp duty land tax return and tax had been due. However, the First-tier Tribunal (Immigration and Asylum Chamber), in dismissing the appellant's application for costs, held that, as that conduct had occurred prior to the commencement of the appeal and before the tribunal had had jurisdiction, it could not provide the basis for an order for costs.

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