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
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