Commentary

I11.361A Non-Complex category cases

IHT, trusts and estates

I11.361A Non-Complex category cases

I11.361A Non-Complex category cases

Under the new Tribunal Rules, different rules apply depending on how the case is categorised. Except when a case has been allocated to the Complex category, the First-tier Tribunal can only make an award of costs, or in Scotland expenses, if the Tribunal considers that:

  1.  

    •     a party or his representative has acted unreasonably in bringing, defending or conducting proceedings, or

  2.  

    •     a wasted costs order should be made (under TCEA 2007, s 29(4)), to disallow costs or to order costs against the representative of a party who is exercising rights of audience1.

In such cases the

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