This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note outlines:

1. •

   the normal position that each party pays its own costs in the First-tier Tribunal (Tax Chamber) (FTT) as well as the exceptions to that rule, and

2. •

   the procedure for recovering costs at the FTT

For a worked example of an FTT costs application, see: Case study—completing an FTT costs application.

This Practice Note, and the other Practice Notes on appealing to the FTT and the Upper Tribunal (Tax and Chancery) (UT), are only a summary; they do not cover all situations. You may need to take further advice in relation to your client’s appeal position. In particular, none of these Practice Notes deals with appeals or reviews of decisions made by Revenue Scotland in relation to any of the Scottish devolved taxes for which the First-tier Tribunal for Scotland (Tax Chamber) has jurisdiction. For more information, see Practice Note: Appealing