United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HM Revenue & Customs v Eclipse Film Partners No.35 LLP [2013] UKUT 141 (TCC) (22 March 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/141.html
Cite as: [2013] UKUT 141 (TCC)

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HM Revenue & Customs v Eclipse Film Partners No.35 LLP [2013] UKUT 141 (TCC) (22 March 2013)

"Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs)"

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