Costs Awarded for Unreasonable Conduct in VAT Hardship Proceedings: The Khan Partnership LLP v HMRC

• The Khan Partnership LLP was ordered to pay HMRC costs due to unreasonable conduct during VAT hardship proceedings.
• The appellant delayed and failed to provide required evidence despite repeated requests.
• The Tribunal found it had jurisdiction to award costs for the hardship proceedings, not the original appeal.
• HMRC was awarded £3,151.80 in costs.
• Hardship applications must be handled properly and promptly.

Source: deeksvat.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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