TC09532 - [2025] UKFTT 00568 (TC)

Fecha: 09-May-2025

The requirements of Tribunal Rule 10

The requirements of Tribunal Rule 10

53.

The Tribunal’s power to make an award of costs is contained in Rule 10 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The relevant parts of Rule 10 provide as follows:

10.— Orders for costs

(1)

The Tribunal may only make an order in respect of costs (or, in Scotland, expenses)—

(a)

…;

(b)

if the Tribunal considers that a party or their representative has acted unreasonably in bringing, defending or conducting the proceedings;

(c)

… ; or

(d)

…

(2)

…

(3)

A person making an application for an order under paragraph (1) must—

(a)

send or deliver a written application to the Tribunal and to the person against whom it is proposed that the order be made; and

(b)

send or deliver with the application a schedule of the costs or expenses claimed in sufficient detail to allow the Tribunal to undertake a summary assessment of such costs or expenses if it decides to do so.

(4)

An application for an order under paragraph (1) may be made at any time during the proceedings but may not be made later than 28 days after the date on which the Tribunal sends—

(a)

…; or

(b)

notice under rule 17(2) of its receipt of a withdrawal which ends the proceedings.

(5)

The Tribunal may not make an order under paragraph (1) against a person (the “paying person”) without first—

(a)

giving that person an opportunity to make representations; and

(b)

…

(6)

…

(7)

…

(8)

…

54.

As can be seen, Tribunal Rule 10(4) imposes a deadline for a party to make an application to the Tribunal for costs. In this case, the deadline was 10 May 2023, which was 28 days from the Tribunal’s notice of receipt of the Appellant’s withdrawal from proceedings.

55.

The Appellant’s application for costs was received (in an incomplete form) on 9 October 2024. As the Appellant’s costs application was not received by 10 May 2023, it is necessary for me to decide whether to admit the application for consideration out of time. It is only if the costs application is admitted out of time, that any consideration can be given to the substance of that costs application.