Commentary

I11.361F Procedure and quantification

IHT, trusts and estates

I11.361F Procedure and quantification

I11.361F Procedure and quantification

Both the First-tier Tribunal and the Upper Tribunal can make an award of costs, or in Scotland, expenses, on either an application or its own initiative1. A person making an application for costs must do so in writing and send a copy to the other party2. The application must contain a schedule of costs, which must be sufficiently detailed to enable them to be summarily assessed3. The application can be made at any stage during the proceedings, but must be made no later than one month after the date of the decision by the Tribunal or

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