TC09593 - [2025] UKFTT 00892 (TC)

The Appellant seized upon a poor point; pursued it for several years; and then failed - on the face of it, without any good reason - to appear or be represented at the final hearing of its appeal.

Rule 10(1) makes provision for orders for costs. Relevantly, the Tribunal may only make an order in respect of costs (a) under section 29(4) of the 2007 Act (wasted costs) or (b) if the Tribunal considers that a party or their representative has acted unreasonably in bringing, defending or conducting the proceedings. The Tribunal may make an order on an application or of its own initiative.

Section 29(4) of the Tribunals Courts and Enforcement Act 2007 describes “wasted costs” as any costs incurred by a party "(a) as a result of any improper, unreasonable or negligent act or omission on the part of any legal or other representative or any employee of such a representative, or(b) which, in the light of any such act or omission occurring after they were incurred, the relevant Tribunal considers it is unreasonable to expect that party to pay."

At the hearing, HMRC invited us to make an order for costs.

We are minded to make such an order. In accordance with Rule 10(5) we give the Appellant - SCL, as the nominated partner of Coronation Film Partners LLP - the opportunity to make representations as to whether a costs order should be made against it, including anything it wishes to say as to its financial means.

Any such representations should be received within 42 days of the date of release of this decision.

F4TAX Ltd is directed to bring this decision to the attention of SCL, and to inform the Tribunal that it has done so.