Commentary

V5.482 Costs awarded to the appellant

Part V5 Compliance, enforcement and appeals

V5.482 Costs awarded to the appellant

V5.482 Costs awarded to the appellant

Although costs, where awarded, normally follow the event, they may be refused where the appellant unnecessarily prolongs the hearing, or is the author of his own misfortunes.

Costs have been refused, or indications given that an application would be refused, where:

  1.  

    •     the appellant refused to negotiate with HMRC during an adjournment1

  2.  

    •     a point was not brought forward until the last moment2

  3.  

    •     the appellant was unco-operative in answering questions at the hearing3

  4.  

    •     the appellant failed to attend meetings with HMRC or produce his accounting records for inspection prior to the assessment being

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