Commentary

A5.502 Jurisdiction to award costs before the Upper Tribunal and higher courts

Administration and compliance

A5.502 Jurisdiction to award costs before the Upper Tribunal and higher courts

A5.502 Jurisdiction to award costs before the Upper Tribunal and higher courts

The Upper Tribunal has a full discretion to award costs, or in Scotland expenses, in tax cases1. This includes cases where an appeal is transferred from the Tax Chamber of the First-tier Tribunal to the Upper Tribunal2. The Tribunal will exercise its discretion on similar principles to those applied by the First-tier Tribunal when it hears complex category cases and the taxpayer has not served a notice restricting the Tribunal's discretion to award costs (see A5.501). When making an award against individuals, but not other persons, the Tribunal is required to take account of their financial means3.

Appeals to the Upper Tribunal are subject to requirements to obtain permission. Permission may be sought from the First-tier Tribunal or the Upper Tribunal. The First-tier Tribunal has no explicit power to impose conditions on the grant of permission4, although it might be open to it to refuse permission in the absence of undertakings by the appellant. The Upper Tribunal may make its grant of permission subject to conditions5. If HMRC are appealing, the Tribunal may consider that it is appropriate to impose a condition that HMRC should

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