01 June 2021

Eclipse Consultancy Limited v HMRC; (FTT)

In an appeal concerning recovery of input VAT, the taxpayer applied for costs on the basis that HMRC had acted unreasonably in failing to concede at an earlier stage in the proceedings. Application granted on the grounds that HMRC ought to have withdrawn in light of an earlier decision of the First-tier Tribunal.

To see the approved decision, click here.