THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS v JACKSON GRUNDY LTD
[2017] Lloyd's Rep. FC Plus 31
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
Before Judge Colin Bishopp, and Judge Timothy Herrington
Tribunals, Courts & Enforcement Act 2007, sections 12 and 29(1) - Money Laundering Regulations 2007 (SI 2007 No 2157), Regulations 42 and 43 - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009 No 273 (L 1), Rule 10(1)(b) - The Public Bodies (Abolition of the National Consumer Council and Transfer of the Office of Fair Tradingâs Functions in relation to Estate Agents etc) Order 2014 (SI 2014 No 631), article 5(2) - Value Added Tax Act 1994, Part 5 - Costs decision - Proportionality of costs