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

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Published on: 04 July 2016
Published by a LexisNexis Tax expert

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.

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Jurisdiction(s):
United Kingdom

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