UTTC COSTS – Transitional appeal – Appeal by HMRC against direction under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings – appeal dismissed
The policy that ‘in cases other than Complex cases . . the inability to recover costs is not seen as likely to lead to a denial of access to justice’ but that ‘in Complex cases, the choice of the taxpayer is to prevail’.
Judges:
Warren J
Citations:
[2012] BVC 1577, [2012] UKUT 45 (TCC), [2012] STC 931
Links:
Jurisdiction:
England and Wales
Citing:
At FTTTx – Atlantic Electronics Ltd v Revenue and Customs FTTTx 12-May-2011
CASE MANAGEMENT – Exclusion of evidence and admission of late evidence – Principles applicable – O’Brien v Chief Constable of South Wales Police [2005] 2 WLR 1038, HL applied – Need for balancing exercise . .
Cited by:
Cited – Eclipse Film Partners No 35 Llp v Revenue and Customs SC 11-May-2016
The issue raised on this appeal concerns the extent to which the jurisdiction of the First-tier Tribunal to make an order for costs is fettered by the provisions of the Rules regulating the procedure of the Tribunal.
Held: With one exception, . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Costs
Updated: 07 October 2022; Ref: scu.452889