- HMRC withdrew late from an appeal against its decision to deny input VAT recovery to Kwok.
- The First-tier Tribunal (FTT) found HMRC’s late withdrawal amounted to unreasonable conduct, justifying a costs award to the Appellant.
- The FTT ordered costs on the standard basis, not the higher indemnity basis.
- The FTT declined to make a summary assessment of costs due to the claim’s size and complexity, ordering detailed assessment if costs cannot be agreed.
Source: claritaxnews.com
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.
Latest Posts in "United Kingdom"
- HMRC Offers Free Access to Customs Declaration Data for Enhanced Compliance and Governance
- Mandatory HMRC Registration for Tax Advisors from May 2026: Key Requirements and Deadlines
- Tribunal Rules Gift Hamper Basket Not a Separate VAT Supply in Clearwater Hampers v HMRC Case
- Court Rules Education Grant Funding Is VAT-Exempt Business Income; HMRC Issues Updated Guidance
- One Third of UK Small Firms May Quit EU Trade Due to Costs and Complex Rules
