UTTC COSTS – whether First-tier Tribunal had power to make an order in respect of costs under Rule 10(1)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (Complex category) – application by appellants for recategorisation to Complex on first day of hearing, including intention not to opt-out – whether subsequent request to opt out under Rule 10(1)(c)(ii) effective – jurisdiction of Upper Tribunal to re-make costs order of the FTT – exercise of discretion – costs order in the Upper Tribunal proceedings
[2016] UKUT 266 (TCC)
Bailii
England and Wales
Costs
Updated: 24 January 2022; Ref: scu.570403