ULSTER METAL REFINERS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00184 (TCC)

JurisdictionUK Non-devolved
JudgeMR JUSTICE PETER ROTH,JUDGE ANNE REDSTON
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date25 June 2024
UT Neutral citation number: [2024] UKUT 00184 (TCC)
UT (Tax & Chancery) Case Number: UT/2022/000099
Upper Tribunal
(Tax and Chancery Chamber) By remote video hearing
COSTS whether a clear winner before the FTT yes appeal allowed costs awarded but
reduced to take into account conduct and other factors
Heard on 24 April 2024
Judgment given on: 25 June 2024
Before
MR JUSTICE PETER ROTH
DEPUTY UPPER TRIBUNAL JUDGE ANNE REDSTON
Between
ULSTER METAL REFINERS LIMITED Appellant
and
THE COMMISSIONERS FOR
HIS MAJESTY’S REVENUE AND CUSTOMS Respondents
Representation:
For the Appellant: Mr David Bedenham of Counsel, instructed by CTM Tax Litigation
Limited
For the Respondents: Mr James Puzey and Mr Joseph Millington of Counsel, instructed by
the General Counsel and Solicitor to HM Revenue and Customs

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