US EditionBridgecom International Ltd v Revenue and Customs Comrs — [2025] 1 WLR 2359
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Bridgecom International Ltd v Revenue and Customs Comrs — [2025] 1 WLR 2359
TRIBUNAL — First-tier Tribunal — Jurisdiction — First-tier Tribunal notifying taxpayer’s non-legal representative of case allocation to complex category and applicable costs-shifting regime — Tribunal subsequently awarding costs in revenue’s favour — Taxpayer appealing on basis that notice of allocation and costs-shifting regime not validly served — Whether notice appointing non-legal representative invalid if not sent or delivered by taxpayer —…
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