Costs in the Tribunals

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Personal Tax

Guidance

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Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

Introduction

You are not required to pay a fee to take a tax appeal to the First-tier or Upper Tribunal, but that does not mean that it costs nothing. You have to consider how much it will cost to prepare for the case, attend the hearing and review the judgment. You also need to think ahead, to what will happen if either party appeals the First-tier Tribunal’s decision. See ‘Costs in the Upper Tribunal’ below.

This guidance note sets out information about the costs position at the First-tier Tribunal, how to claim costs, and what happens at the Upper Tribunal.

Remember that this guidance note and the other guidance notes on appealing to the First-tier Tribunal are only a summary; they do not cover all situations,

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Anne Redston

Barrister

Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.

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