References:  UKUT 1041 (TCC)
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs)
This case cites:
- See Also – Eclipse Film Partners No 35 Llp -v- Revenue & Customs SCIT (Bailii,  UKSPC SPC00736,  STI 627,  STC (SCD) 293)
SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s 28B Taxes Management Act 1970 – direction for closure within three months . .
- See Also – Eclipse Film Partners No. 35 Llp -v- Revenue & Customs FTTTx (Bailii,  UKFTT 448 (TC))
FTTTx INCOME TAX – Applications by the parties for further directions – whether departure by HMRC unilaterally from the timetable for preparation for the appeal set down in agreed directions, causing additional . .
- See Also – Eclipse Film Partners No 35 Llp -v- Revenue & Customs FTTTx (Bailii,  UKFTT 401 (TC))
FTTTx Expert evidence – application for a direction to exclude expert evidence – whether expert evidence inadmissible on grounds that it is an opinion as to UK tax and therefore trespasses on the special . .
- See Also – Eclipse Film Partners No 35 Llp -v- Revenue & Customs FTTTx (Bailii,  UKFTT 270 (TC))
FTTTx Income tax – limited liability partnership acquired licence to film rights and sub-licensed rights to distributor – complex financing arrangements involving loans to members of the partnership and . .
This case is cited by:
- See Also – Eclipse Film Partners No 35 Llp -v- Revenue & Customs CA (Bailii,  EWCA Civ 184)
The court was asked whether the First-Tier Tribunal (Tax Chamber) has jurisdiction to make an order that the costs of preparing hearing bundles for a substantive appeal by the appellant taxpayer should be shared equally between the taxpayer and the . .
- At UTTC – Eclipse Film Partners No 35 Llp -v- HM Revenue and Customs CA (Bailii,  EWCA Civ 95)
Appeal against closure notice. . .