A5.503 Procedure And Quantification Of An Award Of Costs Before The First-Tier Tribunal And Upper Tribunal

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Commentary

Administration and compliance

For the latest New Developments, see ND.2576.

Both the First-tier Tribunal (see A5.501 and De Voil Indirect Tax Service V5.400U) and the Upper Tribunal (see A5.502 and De Voil Indirect Tax Service V5.400V) can make an award of costs, or in Scotland, expenses, on either an application or its own initiative¹.

If costs are awarded, it means that the losing party is required to pay the winning party's costs of preparing and conducting the appeal.

Making an application for costs to the tribunal

Any party wishing to claim costs should make an application to the First-tier Tribunal or Upper Tribunal as appropriate (copied to the other party)². The application can be made at any stage during the proceedings, but must be made within 28 days (First-tier Tribunal) or one month (Upper Tribunal) of the decision notice that 'finally disposes of all issues in the proceeding' or the notice that a withdrawal form the proceedings has taken effect³. The other party

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