皇冠体育app Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0484 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 30 October 2014.
Read the full decision in .
COSTS 鈥� HMRC successful before Upper Tribunal 鈥� appeal from First-tier Tribunal where no costs-shifting possible 鈥� application by HMRC for costs of appeal 鈥� criteria to be borne in mind 鈥� UT rule 10 鈥� no costs direction made.