Commentary

I11.362 Costs in the Courts

IHT, trusts and estates

I11.362 Costs in the Courts

Costs in other appeals

I11.362 Costs in the Courts

If appeals are made from the Upper Tribunal to the Court of Appeal (the Court of Session in Scotland or the Court of Appeal of Northern Ireland), the normal discretionary rules relating to costs apply, as they do in the Upper Tribunal. The only difference is that there is no explicit provision requiring the Court to have regard to the financial means of the taxpayer if he or she is an individual. The general rule is that the unsuccessful party is ordered to pay the costs of the successful party

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