(1) THE EXECUTORS OF THE ESTATE OF PETER JOHN LININGTON (2) THE TRUSTEES OF THE KENT TRUST v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00070 (TCC)

JurisdictionUK Non-devolved
JudgeDeputy Upper Tribunal Judge Jonathan Cannan
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date19 March 2024
UT Neutral citation number: [2024] UKUT 00070 (TCC)
UT (Tax & Chancery) Case Number: UT/2023/000060
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: On paper
Heard on: 11 March 2024
Judgment date: 19 March 2024
Protective costs order Approach in Drummond v HM Revenue & Customs [2016] UKUT 221
(TCC) followed application refused
Before
Judge Jonathan Cannan
Between
(1) THE EXECUTORS OF THE ESTATE OF PETER JOHN LININGTON
(2) THE TRUSTEES OF THE KENT TRUST
Appellants
and
THE COMMISSIONERS FOR HIS MAJESTY’S
REVENUE AND CUSTOMS
Respondents
Representation: The Appellants and the Respondents both made written submissions and the
application for a protective costs order was dealt with on paper.

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