Upper Tribunal can award costs

Where an appeal to the Tax Tribunal is allocated as Complex, the First Tier Tribunal (FTT) has the power to award costs, regardless of when those costs were incurred.

The Upper Tribunal (UT) can make an order for costs:  in any appeal from the FTT; and where the case bypasses the FTT and goes straight to the UT; to the extent that the FTT could have done so.

Capital Services Ltd appealed against the categorisation of its case as Complex. The UT had power to award costs in relation to the appeal before it. The Judge also had to decide whether the UT had the power to make an order for costs incurred in relation to the prior hearing before the FTT. The Judge decided that he could make any decision the FTT Judge could have made. He stated that he had the power to allocate the case as Complex and to make a costs order.

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