Contents of Part A5
[A5.1]ÌýÌýÌýÌý [Removed]
[A5.2]ÌýÌýÌýÌý [Removed]
A5.3ÌýÌýÌýÌý Judicial review
A5.4ÌýÌýÌýÌý Complaints
A5.5ÌýÌýÌýÌý Costs
A5.6ÌýÌýÌýÌý Appeals to the tax tribunals
A5.7ÌýÌýÌýÌý Appeal rights and dispute resolution
Division A5.5ÌýÌýÌýÌý Costs
For updates affecting this Division please see Part A0 Updates
A5.501 Jurisdiction to award costs before the First-tier Tribunal
The commentary below relates to costs awards in respect of First-tier Tribunal proceedings. For commentary on how to appeal to the First-tier Tribunal, see A5.607 and De Voil Indirect Tax Service V5.400H.
For costs awards relating to Upper Tribunal proceedings, see A5.502 and De Voil Indirect Tax Service V5.400V. For costs awarded in relation to judicial review proceedings, see A5.708 and De Voil Indirect Tax Service V1.285.
Ability of the First-tier Tribunal to award costs
If costs, or in Scotland expenses, are awarded in respect of proceedings at the First-tier Tribunal, it means that one party is required to pay the other party's costs of preparing or defending the appeal, either in relation to
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