Disallowance of expenses

10.—(1) At taxation, the auditor may only allow expenses if they are reasonable for conducting the appeal in a proper manner.

(2) The auditor is to disallow any expenses—

(a) that the auditor considers to be unnecessary;

(b) in relation to any part of the appeal where the party entitled to expenses was unsuccessful;

(c) where any part of the expenses have been incurred through the fault of the party entitled to them.