New tax tribunals: No costs no case?

Kashflow logo
0

In August, the Tribunals Service (part of the Ministry of Justice) launched two consultations on the procedural rules for the new tax tribunals, which are scheduled to commence operation on 1 April 2009:

  • The first consultation covers the rules for the Tax Chamber of the First-tier Tribunal, where most tax cases will start, and includes draft rules for comment.

  • The second consultation requests suggestions for how the draft rules for the Upper Tribunal, which will hear appeals from the First-tier Tribunal, should be adapted for tax cases.

The position in relation to costs in the Upper Tribunal remains unresolved: the draft rules contain only a very restricted provision for costs but the government has indicated that it would be prepared to permit costs orders for tax appeals...

Please Login or Register to read the full article

The full article is available to registered AccountingWEB.co.uk members only. To read the rest of this article you’ll need to login or register. Registration is FREE and allows you to view all content, ask questions, comment and much more.

Share this content

Replies

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.