Distinctive Care Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0155 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Poole on 15 May 2018.
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鈥淧rocedure 鈥� costs 鈥� First-tier Tribunal Procedure Rule 10 鈥� whether Respondents acted unreasonably in bringing, defending or conducting the proceedings 鈥� whether Appellant鈥檚 schedule of costs claimed complied with Rule 10(3)(b) 鈥� whether any breach of that rule should have been waived 鈥� guidance on content of schedule of costs鈥�.
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Published 15 May 2018