Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law
The new tribunal rules introduced in April 2009 were designed in the main to draw together into a unified structure the myriad of tribunals which had emerged over time all with their own practices and rules. In the tax sphere it of course meant the combination of the VAT and Duties Tribunals with the General and the Special Commissioners into the Tax Chamber of the First-tier Tribunal (FTT).
An area of obvious difference between those previous tribunals had been their powers to award the recovery of their costs to successful litigants. The VAT and Duties Tribunals could and would award costs to the successful. The Commissioners’ powers in this area were in contrast extremely tightly restricted.
The new unified regime introduced its own costs rules. However the...
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Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law
The new tribunal rules introduced in April 2009 were designed in the main to draw together into a unified structure the myriad of tribunals which had emerged over time all with their own practices and rules. In the tax sphere it of course meant the combination of the VAT and Duties Tribunals with the General and the Special Commissioners into the Tax Chamber of the First-tier Tribunal (FTT).
An area of obvious difference between those previous tribunals had been their powers to award the recovery of their costs to successful litigants. The VAT and Duties Tribunals could and would award costs to the successful. The Commissioners’ powers in this area were in contrast extremely tightly restricted.
The new unified regime introduced its own costs rules. However the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
