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Commentary

I11.361A Non-Complex category cases

IHT, trusts and estates

Different rules apply depending on how the case is categorised. See A5.608.

Except when a case has been allocated to the Complex category, the First-tier Tribunal can only make an award of costs, or in Scotland expenses, if the Tribunal considers that1:

  1. Ìý

    •ÌýÌýÌýÌý a party or his representative has acted unreasonably in bringing, defending or conducting proceedings,

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