The taxpayer made a late request for the appeal proceedings to be excluded from potential liability for costs. Martland decision applied. The tribunal granted extended the application to make a late request and directed that the appeal should be excluded from potential liability for costs. Tribunal rule 10(1)(c)(ii). Betindex Ltd v HMRC [2022] UKFTT 372 (TC).
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08621.html
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