Moore and Another t/a Moore Farms v The Commissioners for Her Majesty's Revenue and Customs  Costs LR 1509
 Costs LR 1509
Costs in the tribunal: issues relevant to the exercise of its jurisdiction to order payment of wasted costs under ss 29(4)–(5) of the Tribunals, Courts and Enforcement Act 2007 and rule 10(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
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