Tax

Revenue and Customs v Breen (COSTS - application by HMRC for order under rule 10(1)(b) Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 based on the respondent's conduct - unreasonable - exercise discretion - quantum - whether causal link required for each item of claim - costs award is compensatory not punitive - severity of unreasonable conduct is a factor in the quantum)

[2025] UKFTT TC TC09693First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER Location: By remote video hearing Heard On: 17 September 2025 B e f o r e :”

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