The Costs Review Group has recommended changes to ‘costs-shifting’ rules in the Tribunals in order to improve access to justice. Consideration of compulsory cost-sharing between taxpayers in class actions against HMRC was regrettably outside the scope of the Group's brief.
The Group's first key recommendation which affects tax is the removal of mandatory costs-shifting (ie the loser pays the winner's costs) in appeals to the Upper Tribunal. Instead it recommends:
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The Costs Review Group has recommended changes to ‘costs-shifting’ rules in the Tribunals in order to improve access to justice. Consideration of compulsory cost-sharing between taxpayers in class actions against HMRC was regrettably outside the scope of the Group's brief.
The Group's first key recommendation which affects tax is the removal of mandatory costs-shifting (ie the loser pays the winner's costs) in appeals to the Upper Tribunal. Instead it recommends:
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: