New tax tribunals: No costs no case?

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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...

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