Costs and without prejudice (N Brown/JD Williams v HMRC)

Table of contents

• Original news
• What was this case about?
• What did the tribunal decide?
• Costs
• Without prejudice letter
• What should tax lawyers take note of?

Article summary

Tax analysis: The First-tier Tax Tribunal (FTT) dismissed two procedural applications: the appellants’ application to withdraw their opt-out from the default costs regime applicable to complex cases and HMRC’s application to admit as evidence a letter marked ‘without prejudice’ from the appellants’ advisers.