From a review of recent costs decisions, it is difficult to escape the conclusion that the FTT can be guilty of inconsistency and results-led reasoning when exercising its jurisdiction in relation to costs orders, write Adam Craggs and Harry Smith (RPC).
Several interesting costs decisions have emerged from the First-tier Tribunal (FTT) in recent months. From these decisions it is possible to discern a number of practice points that are relevant for all those involved in tax litigation and who might wish to seek a costs order from the FTT.
Costs recovery in general
The starting point in civil litigation outside the tribunal system is relatively straightforward. Broadly speaking a successful party is entitled to recover their reasonable costs of bringing or defending a claim (as the case may be). The aim is to ensure that those who are put to the inconvenience and expense of having recourse...
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From a review of recent costs decisions, it is difficult to escape the conclusion that the FTT can be guilty of inconsistency and results-led reasoning when exercising its jurisdiction in relation to costs orders, write Adam Craggs and Harry Smith (RPC).
Several interesting costs decisions have emerged from the First-tier Tribunal (FTT) in recent months. From these decisions it is possible to discern a number of practice points that are relevant for all those involved in tax litigation and who might wish to seek a costs order from the FTT.
Costs recovery in general
The starting point in civil litigation outside the tribunal system is relatively straightforward. Broadly speaking a successful party is entitled to recover their reasonable costs of bringing or defending a claim (as the case may be). The aim is to ensure that those who are put to the inconvenience and expense of having recourse...
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:
