A5.619 Upper Tribunal

A5.619 Upper Tribunal

The Upper Tribunal may make an order for costs in cases appealed or transferred from (or referred by) the Tax Chamber of the First-tier Tribunal and in judicial review proceedings1. As in the First-tier Tribunal, the Upper Tribunal can also make a wasted costs order2 (see A5.502) and also award costs where it considers that a party or their representative has acted unreasonably in bringing, defending or conducting the proceedings3. There is no definition of 'unreasonable' (but see A5.501 for suggested examples).

For detailed commentary, see A5.502, A5.503.

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