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[1] This case was remitted to the Outer House for a hearing on a note of objections to an account of expenses and a minute on behalf of the Auditor of Court in response thereto.
[2] The Account of Expenses related to a two day hearing of an appeal by Edinburgh Telford College , the appellants, to the Edinburgh VAT Tribunal. The appeal was heard on 29 and 30 November 2004 and the Tribunal's decision was given on 18 January 2005 . The appeal concerned the proper treatment of input tax charged in relation to the construction of a new campus for the appellants. The sum of input tax at issue was �383,669.08.
[3] The decision of the Tribunal was appealed to the Inner House and on 22 February 2006 it was quashed. The respondents sought leave to appeal to the House of Lords, but this was refused, as was a petition to the House of Lords.
[4] The appellants were awarded the expenses in respect of the Inner House appeal and the unsuccessful motion for leave to appeal to the House of Lords against the respondents.
[5] The appellants then presented an application to the Tribunal in which they sought their expenses "incidental to and consequent upon the appeal" on an agent and client, client paying basis in accordance with Rule 29(1)(a) of the Value Added Tax Tribunal Rules 1986.
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