Commentary

I11.361C Complex category cases

IHT, trusts and estates

I11.361C Complex category cases

I11.361C Complex category cases

In cases allocated to the Complex category, the Tribunal has a complete discretion to award costs, or in Scotland expenses, unless the taxpayer has sent a written notice to the Tribunal within 28 days of the case being allocated to the Complex category indicating that he does not want this more general jurisdiction to award costs to apply1. If the taxpayer sends such a notice, the Tribunal has the same jurisdiction to award costs as it has in non-complex cases (see above). If a taxpayer wants the Tribunal to have a wider jurisdiction to award costs, it is therefore essential that the case should be allocated to the Complex category. In these circumstances, it

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