United Kingdom Upper Tribunal (Tax and Chancery Chamber) 13 May 2016, [2016] UKUT 221 (TCC) (Robert Drummond v The Commissioners for Her Majesty's Revenue and Customs)

[2016] UKUT 0221 (TCC) Appeal number: UT/2014/0057 PROCEDURE - COSTS - application by Respondents to set aside protective costs order in favour of Appellant - application granted – whether Upper Tribunal has power to make protective costs and costs capping orders – yes – procedure and criteria for protective costs and costs capping orders UPPER TRIBUNAL TAX AND CHANCERY CHAMBER BETWEEN ROBERT