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PROCEDURE - application for costs - rule 10 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 - application refused"
Sitting in Chambers in Edinburgh on 23 January 2020 having read the application by HMRC dated 23 July 2019 and supporting email dated 14 November 2019, the appellant�s reply dated 25 July 2019 and the appellant�s Response purportedly dated 2 November 2019 but emailed to the Tribunal on 2 December 2019 presumably in response to Directions dated 14 November 2019.
On 15 July 2019 the Decision dismissing the substantive appeal in this matter was issued and it is reported at [2019] UKFTT 461 (TC) . On 9 October 2019, the Decision on the application for set aside of that Decision was issued and that is reported at [2019] UKFTT 618 (TC) . Neither Decision has been appealed.
On 23 July 2019 HMRC lodged with the Tribunal an application for costs in terms of Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (�the Rules�). That application was predicated on two alternative grounds, namely
(a) Costs of and incidental to defending the appeal from the first date of the appellant�s non-compliance with the Tribunal�s Directions being 23 November 2018, or
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