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) >> Hills & Anor v Revenue And Customs [2016] UKUT 266 (TCC) (17 June 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/266.html
Cite as: [2016] BVC 523, [2017] STC 173, [2016] 5 Costs LO 815, [2016] UKUT 266 (TCC)

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Hills & Anor v Revenue And Customs [2016] UKUT 266 (TCC) (17 June 2016)

COSTS – whether First-tier Tribunal had power to make an order in respect of costs under Rule 10(1)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (Complex category) - application by appellants for recategorisation to Complex on first day of hearing, including intention not to opt-out – whether subsequent request to opt out under Rule 10(1)(c)(ii) effective – jurisdiction of Upper Tribunal to re-make costs order of the FTT – exercise of discretion – costs order in the Upper Tribunal proceedings

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