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COSTS � transitional case � old costs regime directed- whether Sheldon statement applicable� � not on facts � costs awarded
Ms E Mitrophanous, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
The Appellant lodged an appeal on 23 May 2007 against HMRC�s refusal to repay output tax accounted for by it on the sale of its fruit smoothies.� Prior to the hearing of that appeal at a pre-hearing review in 2009 I directed (with the consent of both parties) that the costs regime under Rule 29 of the Value Added Tax Tribunal Rules 1986 would apply to the appeal.�
The jurisdiction of the Tribunal to direct the costs regime of the old Tribunal rules arises under �Paragraph 7(3) of the Transfer of Tribunal Function and Revenue and Customs Appeals Order 2009 which provides that in �current proceedings�:
�The tribunal may give any direction to ensure that proceedings are dealt with fairly and justly and, in particular, may �
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