Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT/2022/000099 - [2024] UKUT 00184 (TCC)

Fecha: 24-Abr-2024

The FTT Rules

The FTT Rules

Rule 10 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“the FTT Rules”) is headed “Orders for costs”, and so far as relevant to this case, reads as follows:

“(1)

The Tribunal may only make an order in respect of costs…—

(a)

…

(b)

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

(c)

if—

(i)

the proceedings have been allocated as a Complex case under rule 23 (allocation of cases to categories); and

(ii)

the taxpayer…has not sent or delivered a written request to the Tribunal, within 28 days of receiving notice that the case had been allocated as a Complex case, that the proceedings be excluded from potential liability for costs or expenses under this sub-paragraph; or

(d)

…

(2)

The Tribunal may make an order under paragraph (1) on an application or of its own initiative.

(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)-(5) ….

(6)

The amount of costs (or, in Scotland, expenses) to be paid under an order under paragraph (1) may be ascertained by—

(a)

summary assessment by the Tribunal;

(b)

agreement of a specified sum by the paying person and the person entitled to receive the costs or expenses (the “receiving person”); or

(c)

assessment of the whole or a specified part of the costs or expenses[, including the costs or expenses of the assessment,] incurred by the receiving person, if not agreed.

(7)

Following an order for assessment under paragraph (6)(c) the paying person or the receiving person may apply—

(a)

in England and Wales, to a county court, the High Court or the Costs Office of the Supreme Court (as specified in the order) for a detailed assessment of the costs on the standard basis or, if specified in the order, on the indemnity basis; and the Civil Procedure Rules 1998 shall apply, with necessary modifications, to that application and assessment as if the proceedings in the tribunal had been proceedings in a court to which the Civil Procedure Rules 1998 apply; …”