http://www.accountancyage.com/accountancyage/news/2266529/hmrc-faces-millions-costs
So, if I'm reading those two quotes correctly, Andrew Andronikou would only "pursue HMRC for costs and losses" if HMRC lodge an appeal AND lose that appeal in court.
Or, in other words, if HMRC lodge an appeal today BUT withdraw said appeal 1 day before the court date (in November, let's say) then Andrew Andronikou would not be in a position to pursue them for costs, losses, etc.
So, bottom line, HMRC have nothing to lose by lodging an appeal, and withdrawing it later on, in order to make PFC squirm a bit longer?
Yes/No?