ULSTER METAL REFINERS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00184 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE PETER ROTH AND JUDGE ANNE REDSTON on 25 June 2024

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COSTS � whether a clear winner before the FTT � yes � appeal allowed � costs awarded but reduced to take into account conduct and other factors

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Published 25 June 2024