MiniCloud LTD v The Commissioners for HMRC
| Judgment Date | 01 May 2025 |
| Neutral Citation | [2025] UKFTT 501 (TC) |
| Date | 01 May 2025 |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
Neutral Citation: [2025] UKFTT 00501 (TC)
Case Number: TC09510
FIRST-TIER TRIBUNAL
TAX CHAMBER
Location: Decided on the papers
Appeal reference: TC/2023/16870
Costs application – unreasonable conduct – bringing or defending proceedings – held that in
the period of time when the Tribunal had jurisdiction the conduct was not unreasonable
Judgment date: 1 May 2025
Decided by:
TRIBUNAL JUDGE ALLATT
Between
MINICLOUD LTD
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
The Tribunal determined the appeal on the papers. The Tribunal read the skeleton arguments
provided by both parties, the document bundle provided by the Appellant on 11 December
2024, and the additional documents and authoritiesprovided by the Respondent on 12
December 2024.
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