Tribunal costs
I have an appeal that is going before the 1st tier tribunal. In my opinion (1) HMRC has no case and (2) it should never have got that far. Both of these are of course subjective opinions, and there is always a chance that we might lose the case if my judgement is way off base.
My questions are:
1) Am I right in saying that both parties normally bear their own costs?
2) If yes, can there be any exceptions to the above? For example, if the Tribunal agrees that it is perverse that the matter should have been referred to them?
3) If yes, does this require an application for costs?
4) If yes, does such an application expose the applicant to, in the worst case scenario, a reverse ruling (that the applicant bears the other party's costs)? Also, can the application for costs be submitted after the hearing and result is known?
With kind regards
Clint Westwood
Tribunal costs
Clint
You are correct. Since April 2009 each party must bear its own costs unless you can show it is a complex matter. If the tribunal decide it is complex matter then you would have to submit your own cost application. I think it was envisaged that only cases heard in the Upper tribunal would ever be deemed complex.
Malcolm McFarlin
www.mandrtaxadvisers.com