FTT Awards Costs to Appellant After HMRC’s Late Withdrawal in VAT Appeal: Kwok v HMRC

• 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.

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