In cases allocated to the Complex category (see A5.608), the Tribunal has a complete discretion to award costs, or in Scotland expenses, unless the taxpayer has sent a written notice to the Tribunal within 28 days of the case being allocated to the Complex category indicating that he does not want this more general jurisdiction to award costs to apply1. If the taxpayer sends such a notice, the Tribunal has the same jurisdiction to award costs as it has in non-complex cases (see above). If a taxpayer wants the Tribunal to have a wider jurisdiction to award costs, it is therefore essential that the case should be allocated to the Complex category. In these circumstances,
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 17:30