GREENCYC LIMITED v Revenue & Customs (PROCEDURE - application by HMRC for costs in relation to previous case management hearing) [2021] UKFTT 0480 (TC)
Notes: PROCEDURE - application by HMRC for costs in relation to previous case management hearing - applications by Appellant to reclassify appeal as -standard-- application to make late notification to opt out of costs regime for complex appeal - Tribunal practice in classifying MTIC appeals - relevance of Martland and BPP Holdings criteria to extension of time for notices under Rule 10(1)(c)(ii) - effect of consolidation - reference to unpublished decision - application for reclassification refused - extension of time for costs opt-out notice granted - directions for HMRC costs application on basis they are for wasted costs or costs in respect of unreasonable conduct
Cited in 3 later judgments