Hills v The Commissioners for Her Majesty's Revenue and Customs [2016] 5 Costs LO 815
[2016] 5 Costs LO 815
Costs in First-tier Tribunal: entitlement of the tribunal to make a costs order under the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, where a late application for a case to be re-categorised as a complex case had already been granted.
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