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Covering Costs

Chris Reece brings us more VAT Tribunal summaries. This week he covers 20906 – 20928. These are up to date to 27 January 2009
Litigant in person
It was confirmed by the Court of Appeal in Nader (trading as Try Us) v Commissioners of Customs & Excise [1993] STC 806 that a litigant in person in the VAT Tribunal is not entitled to recover his or her costs of the appeal except in respect of his or her out-of-pocket expenses and specifically not in respect of the time which he or she as a litigant in person spent on preparing the case and carrying it on.
Ms Serpes applied for...

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