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Tax Chambers, 15 Old Square

Lincoln's Inn, London WC2A 3UE

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Costs awards in the FTT


15 Old Square

This decision in my own penalty appeal emphasises the importance of HMRC keeping an open mind and not pursuing to a full appeal hearing a "myopic" belief that the taxpayer has behaved dishonestly. This belief, said the judge, fed into the evidentially unsupported and opportunistic allegation of perjury that was put to me in cross-examination during the hearing.

Read the costs decision of Judge Geraint Jones QC here. The decision of Judge Jones QC in the substantive appeal is available here.

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