Costs – Wasted costs. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Bedale Golf Club Ltd (Bedale) against a decision of the First-tier Tribunal (Tax Chamber) (FTT) to reject Bedale's application for an order for costs against the Revenue and Customs Commissioners following a ruling by the FTT that it had no jurisdiction to hear Bedale's appeal. The tribunal held that the Revenue had not behaved unreasonably in defending or conducting the proceedings.