Commentary

A5.618 First-tier Tribunal

Administration and compliance

A5.618 First-tier Tribunal

Costs of appeals to the tax tribunals

A5.618 First-tier Tribunal

A single costs regime applies across all tax appeals, and the tribunal has full power to determine by whom and to what extent the costs are to be paid.

The First-tier Tribunal may make and award costs where:

  1.  

    (a)     it considers that a party or their representative has acted unreasonably; or

  2.  

    (b)     the case is categorised as complex (see A5.608) and the appellant has not informed the tribunal they wish to opt out of the costs regime1. Under the regime, the costs of preparing or defending the appeal may be

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