TC09506 - [2025] UKFTT 00497 (TC)

This decision deals with an application dated 8 April 2025 by the appellant that he be permitted to opt out of the complex case costs regime (the “opt out application”). The appeal has been categorised as a complex case and thus the appellant had 28 days from the date of receiving notice to that effect, to ask that he be excluded from potential liability for costs pursuant to Rule 10 of the First-tier Tribunal (Tax Chamber) Rules 2009 (as amended) (“theRules”).

The appellant made no such application within that 28 day period.

The underlying appeal concerns a notice of determination for inheritance tax against which the appellant appealed on 25 June 2023. However, the appellant then failed to comply with an unless order with the result that his appeal was automatically struck out on 25 March 2024.

The appellant applied for reinstatement of his appeal and permission to bring that application out of time (together “the reinstatement application”). I heard the reinstatement application on 21 February 2025, and in a decision dated 14 March 2025, I allowed it (“the reinstatement decision”).

Following that decision, the appellant has now made his opt out application.