– see also Expenses; Legal expenses

Access orders for records information

Administration of estates and trusts

Appeal against penalty for failure to comply with information notice

Appeal against penalty for late payment of income tax

Appeal lodged and withdrawn

Appeal withdrawn two days before hearing

Appeals

– see Appeals

Appeals from group companies concerning tax avoidance scheme designed to achieve a deduction for a loan relationship between the borrower and share recipient

Appellant's application in complex case

Applicability of provisions

Application

Award/directions

Both parties

Commissioners following unsuccessful application by appellant for leave to appeal out of time

Costs following successful appeal against a decision of FTT

Customs for access order

Late

Order of costs in proceedings on appeal

Permission to appeal decision of HMRC to reduce costs

Permission to appeal decision of HMRC to refuse input tax claim

Protective costs order or costs capping order

Respondents to set aside protective costs order in favor of appellant

Application for an order of

Application for costs on ground of unreasonable behaviour by appellant/adviser in bringing and conducting proceedings

Application for permission to appeal

Award

Against commissioners, appropriateness

Partly successful appeal

Tribunal's power, taxpayer represented on conditional fee basis

Tribunal's refusal

Withdrawal of decision before appeal

Awarded against solicitor acting for non-existent client

Awarded to taxpayer who had acted on his behalf

Basis of assessment

Closure notice application

Closure notices given six days before hearing of application

Contingent liability on disposal of shares

Crown proceedings

Customs' undertaking

Deductibility

Defence of criminal charges, wholly and exclusively incurred expenditure for purpose of trade

Direction in respect of, exercise of discretion

Disallowance

Generally

Exercise of discretion

Failure to attend appeal hearing

First-Tier Tribunal

Appellant appealing against closure notices disallowing partnership expenditure

MPs' expenses

Refused a taxpayer company's application for cost

Goodwill, defence of title to/right over

Group litigation orders

Group relief claim, losses of non-resident subsidiaries

HMRC applied for costs without costs schedule

HMRC failing to comply with directions

HMRC failure to issue closure notice

HMRC's conduct prior to commencement of appeal proceedings

HMRC's unreasonable action, taxpayer had reasonable excuse for late payment of tax

Incidental to appeal, recovery

Indemnity basis

Investigation by previous employer, defence in

Judicial review proceedings

Jurisdiction to award, Revenue's action reasonable/unreasonable

Legal costs

Employee liabilities and indemnity insurance

Recovery of compensation for loss of employment

Termination payments

Legal fees incurred in planning dispute

Levying of distress

Liability proceedings

Litigant in person

Claim for loss incurred while appeal pending

Generally

Litigant's time

Loan finance, obtaining

Opting out of complex costs regime, direction for preparation of hearing bundles

Partially successful appeal against assessments

Party acting unreasonably

Payable to HMRC

Payment of costs of hearing, including counsel's fees

Personal litigation, wholly and exclusively incurred expenditure

Power of tribunal to award costs

Procedure

Appellants acted unreasonably

Application by respondents for notifications on rectification proceedings

Application following withdrawal of two appeals

Application for costs, appeal in standard category-appellant

Application for costs, pro bono representation

Application for costs, unreasonable behaviour of respondents in defending or conducting proceedings

Application for disclosure of HMRC's information underpinning COP9 letter

Application to amend decision

Applications for costs by appellants and respondents

Corporation tax appeal

Deductibility question

Delay in issuing notice

Failure to agree directions without hearing

Order for costs of preparing bundles to be shared between parties

Payments to Employee Benefit Trust (EBT)

Possibility of application for rectification of trust deed

Preliminary issues on interaction of self-assessment and corporation tax enquiries

Proceedings in High Court, Court of Appeal and ECJ

Reconstructions and amalgamations, incidental costs of acquisition and disposal

Recovery or recharge, local authorities

Recovery, tax adviser not solicitor

Refusal by HMRC of appellant's request to call two named HMRC officials as witnesses

Reimbursement a disbursement

Security

Settlement of case before First-tier Tribunal

Share exchanges, incidental costs of acquisition and disposal

Summary assessment

Lump sum payment for change in contractual redundancy terms

Workers supplied to act as consultants in airport duty free shops

Surcharge assessments

Transitional appeal

Tribunal's jurisdiction

Generally

Interest

Unreasonable action by Revenue in connection with hearing

Unreasonable behaviour by the Director for Border Revenue (DBR)

Valuation of unquoted shares

Wasted costs

Withdrawal of case by HMRC before FTT

Claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings