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  UKFTT 372 (TC).
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In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.