Commentary

A5.504 Crown's practice of waiving costs in certain cases

Administration and compliance

A5.504 Crown's practice of waiving costs in certain cases

A5.504 Crown's practice of waiving costs in certain cases

It is customary for the Crown, even if successful, to waive costs in certain cases. HMRC may therefore not always ask for costs where the taxpayer appears in person, especially where the purpose of the proceedings is to correct an erroneous decision of the First-tier Tribunal in the taxpayer's favour. Sometimes, too, in 'test cases', where the issue is one of importance to taxpayers in general, the Crown waives any claim to costs. However, the Crown is probably less likely to agree to waive costs on these grounds now than in

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial