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The Civil Justice Council working group, led by Lord Justice Birss, was set up in April 2022 to consider the civil costs regime. The final report published in May 2023 contained a number of recommendations of which the following can reasonably be read as relevant to tax cases:

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    •ÌýÌýÌýÌý one size does not fit all – a more tailored approach to costs management is needed to suit different work types, with specialist work subject to a different costs regime to other types of cases (eg personal injury). Work on complex tax

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