Commentary

I11.361E Costs in the Upper Tribunal

IHT, trusts and estates

I11.361E Costs in the Upper Tribunal

I11.361E Costs in the Upper Tribunal

The Upper Tribunal has a full discretion to award costs, or in Scotland expenses, in tax cases1. This includes cases where an appeal is transferred from the Tax Chamber of the First-tier Tribunal to the Upper Tribunal2. The Tribunal will exercise its discretion on similar principles to those applied by the First-tier Tribunal when it hears Complex category cases and the taxpayer has not served a notice restricting the Tribunal's discretion to award costs3. When making an award against individuals, but not other persons, the Tribunal is required to take account of their financial

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