Costs recovery: In S Hook and others [2023] UKFTT 960 (TC) (8 November 2023) the taxpayer made an unsuccessful order for the recovery of costs arising out of the adjournment of a tribunal hearing. The decision includes a discussion of unreasonable behaviour and stresses the importance of properly itemising claims for costs. Had the FTT decided in principle to make a cost order the fact that the taxpayer’s adviser had failed to provide the requested information about the breakdown of the costs which had been applied for would have meant that (other than a trivial amount) the FTT would not have been in a position to make a costs order. Read the decision.
Purchase redevelopment and sale of residential properties: In G Ives v HMRC [2023] UKFTT 968 (TC) (13 November 2023) the taxpayer bought and sold three residential properties within a relatively short period of...
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