Commentary

I11.364 HMRC practice as to costs

IHT, trusts and estates

I11.364 HMRC practice as to costs

I11.364 HMRC practice as to costs

HMRC does not always enforce its right to costs when successful and in some cases will go so far as to pay the costs of the taxpayer. This may become less common now given the present difficult economic climate and government budget deficit. In some cases, where an important question of law has arisen which it is necessary to have decided for the general administration of a tax, HMRC has paid the taxpayer's costs in all courts as far as the House of Lords1. Where the taxpayer's costs are paid it may be on

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