Patrick Boch, representing the taxpayer in an ongoing appeal, successfully made an application for costs after the Revenue raised two new arguments a week before trial – and a third new argument thereafter. Two of the new arguments were concerned with the Tribunal’s jurisdiction.
The Tribunal decided the Revenue’s conduct was ‘unreasonable’ (under rule 10(1)(b) of the FTT rules), directed that a further hearing be held to hear the jurisdiction arguments, and ordered the Revenue to pay a proportion of the taxpayer’s costs of both hearings.
