Costs in the Upper Tribunal

By Technical Team on 24 Oct 2018

The CIOT has written to the President of the Upper Tax Tribunal and Chancery Chamber setting out some concerns we have about the costs regime in the Upper Tribunal. 

We think there is still an appetite to explore the recommendation by the Costs Review Group in its report of December 2011 that in non-complex cases a taxpayer who is successful before the First-tier Tribunal should be able to opt for the continuance of the no-costs regime in the Upper Tribunal.

The CIOT's letter can be found here: Tribunal Costs – CIOT letter

The accompanying letter sent in 2012 can also be found here: 2012 Tribunal Costs – CIOT letter

Technical Team


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