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Brayfal Ltd v CRC, Chancery Division
The taxpayer company, Brayfal Ltd, appealed against a costs deduction made by the First-tier Tribunal.
The tribunal had allowed the taxpayer’s appeal concerning a claim for VAT input tax, subject to one point; it ordered HMRC to pay 90% of the company’s costs. The company argued that, as it had recovered 97% of the amount it had wished to deduct, 90% was too low.
The High Court said the tribunal was within its discretion to limit the costs to 90% and had not made an error of law.
The taxpayer’s appeal was dismissed.
