Capital Air Services Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 484 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Oliver on 22 December 2010.

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COSTS 鈥� appeal in respect of case allocation 鈥� allocation to Complex case 鈥� whether jurisdction to award costs in First-tier Tribunal 鈥� Yes exercise of discretion over costs in First-tier Tribunal and Upper Tribunal 鈥� no award of costs.

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Published 1 December 2016