Commentary

A3.714 Upper Tribunal rules

Administration and compliance

A3.714 Upper Tribunal rules

A3.714 Upper Tribunal rules

The TPC made only two significant amendments to the Upper Tribunal rules to make them appropriate for tax (see below). One was in relation to costs, though there is an ongoing wider review of costs across the Upper Tribunal jurisdictions and in the High Court. The other was to provide for matters to reach the Chamber at first instance. The numbers of such matters are expected to be very small.

  1.  

    •     The Tax and Chancery Chamber has full discretion to award costs as set out in TCEA 2007, s 29. As confirmed in Capital Air Services

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