The Upper Tribunal’s decision in Atlantic Electronics provides useful guidance on the important issue of costs recovery in cases that span the new and old costs rules.
In HMRC v Atlantic Electronics [2012] UKUT 45 (TCC) the Upper Tribunal (UT) considered when it is right for a tribunal to exercise its discretion to disapply in transitional cases the costs provisions of the new rules and instead apply the old rules.
On 1 April 2009 as part of the wholesale reorganisation of the tax tribunal system new costs rules were adopted which provided for a more straightforward and arguably fairer costs regime. With the exception of cases that are allocated as Complex the new costs rules do not provide for a general cost-shifting regime (unlike...
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