In Roger Preston Group Ltd v HMRC [2021] UKFTT 132 (TC) (4 May) the FTT: (i) rejected the appellant’s argument that its costs (to be paid by HMRC as the appellant was the successful party in the substantive proceedings) should be assessed on an indemnity basis so the costs would be assessed on the standard basis; (ii) noted that costs incidental to proceedings may extend to include costs incurred before the notice of appeal; (iii) rejected the appellant’s argument that certain pre-proceedings costs from a specified date (starting seven years before the notice of appeal was filed) should be recoverable as being ‘costs of and incidental’ to the proceedings and instead decided that it would be up to the costs judge to examine the nature of the work down and the scope of the ultimate appeal to decide whether those costs were genuinely...
