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Market & Opinion Research International Ltd v HMRC

In Market & Opinion Research International Ltd v HMRC (No. 3) (TC02876 – 26 September) a company’s appeal against the rejection of a claim to input tax had been allowed on the second day of the hearing. The company applied for costs but the First-tier Tribunal rejected the application holding that HMRC had not acted unreasonably.

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Why it matters: The First-tier Tribunal rejected the company’s application for costs holding that costs could only be awarded against HMRC if it had acted unreasonably and finding that it had not done so in this case.

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