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Costs |
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Costs TM ¶9938, 9948 Generally neither tribunal can make an order for costs without first giving the paying person an opportunity to make representations and, where the person is an individual, also considering his financial means. The rules of the first-tier tribunal allow for costs to be recovered where: ▪ a party or representative has behaved unreasonably in bringing, defending or conducting proceedings; and ▪ in appeals allocated to the complex track, unless an appellant opts out within 28 days of notice of allocation as a complex case.
The rules of the upper-tier tribunal allow for costs to be recovered where: ▪ there is an appeal from the first-tier tribunal (this is likely to allow Revenue and Customs to recover their costs, since they are likely to be the appellants in the upper-tier on appeal from the first-tier); ▪ in judicial review proceedings; ▪ in proceedings transferred from the first-tier (likely to be where the first-tier decides that the case should be heard by the upper-tier); ▪ where the tribunal makes a wasted costs order; or ▪ where a party or representative has behaved unreasonably in bringing, defending or conducting proceedings.
An application for costs can be made at any time during the proceedings or up to 1 month after the decision notice or withdrawal of an appeal. The amount of the award is assessed by the tribunal. Representation in the first-tier and upper-tier tribunals TM ¶9938 The new system enshrines the principle of “open door” access to justice. Consequently, there is no requirement for an appellant to appoint someone who is either legally or professionally qualified. Nevertheless, if the appellant decides to appoint a professional, there is a often a professional requirement to be competent in dealing with a particular matter. This professional requirement could, in practice, mean that representing an appellant at a tribunal hearing would be outside the competency of an adviser. |
