The commentary below relates to costs awards in respect of proceedings at the Upper Tribunal and higher courts. For commentary on appealing to the Upper Tribunal, see A5.613 and De Voil Indirect Tax Service V5.400N.
For costs awards relating to First-tier Tribunal proceedings, see A5.501 and De Voil Indirect Tax Service V5.400U. For costs awarded in relation to judicial review proceedings, see A5.708 and De Voil Indirect Tax Service V1.285.
Ability of the Upper Tribunal to award costs
If costs, or in Scotland expenses, are awarded, it means that the losing party is required to pay the winning party's costs of preparing and conducting the appeal.
Unlike the First-tier Tribunal, whose ability to award costs is limited (see A5.501 and De Voil Indirect Tax Service V5.400U), the Upper Tribunal usually awards costs to the winning party1.
As in the First-tier Tribunal, the Upper Tribunal can also make a wasted costs order2 and also award costs where it considers that a party or their representative has acted unreasonably
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:19