New tax tribunals: No costs no case?

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, wh

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