Costs refused because HMRC’s behaviour was not unreasonable.
In Generator Power Ltd v HMRC [2024] UKFTT 1019 (TC) (8 November) the First-tier Tribunal (FTT) refused the taxpayer’s application for costs because it was not persuaded that HMRC had acted unreasonably by not withdrawing from the case earlier.
Normally each party pays its own costs at the FTT. There are exceptions including cases where one party behaves ‘unreasonably in bringing defending or conducting proceedings’ (FTT Rules SI 2009/273 rule 10(1)(b)).
The dispute in this case was whether the company was making a single supply of generators with fuel which would be taxable at the standard VAT rate or two separate supplies so that the supply of fuel was chargeable at a reduced rate. The taxpayer presented new evidence including witness evidence on the last day of the FTT hearing showing that...
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Costs refused because HMRC’s behaviour was not unreasonable.
In Generator Power Ltd v HMRC [2024] UKFTT 1019 (TC) (8 November) the First-tier Tribunal (FTT) refused the taxpayer’s application for costs because it was not persuaded that HMRC had acted unreasonably by not withdrawing from the case earlier.
Normally each party pays its own costs at the FTT. There are exceptions including cases where one party behaves ‘unreasonably in bringing defending or conducting proceedings’ (FTT Rules SI 2009/273 rule 10(1)(b)).
The dispute in this case was whether the company was making a single supply of generators with fuel which would be taxable at the standard VAT rate or two separate supplies so that the supply of fuel was chargeable at a reduced rate. The taxpayer presented new evidence including witness evidence on the last day of the FTT hearing showing that...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
