The General Commissioners of Income Tax (Costs) Regulations 2001

Determination of costs by a costs judge

6.—(1) Where the amount of costs is to be determined by a costs judge, the receiving party shall, no later than three months from (but excluding) the date on which the order was made, file his claim and a copy of the order in the Supreme Court Costs Office and serve a copy of the claim on the Lord Chancellor.

(2) On the application of the receiving party to the Supreme Court Costs Office, the costs judge may, in exceptional circumstances, extend the period of three months.

(3) A claim shall—

(a) summarise the items of work done by a legal representative or the receiving party as a litigant in person, as appropriate;

(b) state, where appropriate, the dates on which items of work were done, the time taken and the sums claimed; and

(c) specify any disbursements claimed, including counsel’s fees, the circumstances in which they were incurred and the amounts claimed in respect of them,

and shall be accompanied by receipts or other evidence of the receiving party’s payment of the costs claimed, and any receipts or other documents in support of any disbursements claimed.

(4) If the receiving party wishes to draw any special circumstances to the attention of the costs judge, he shall specify those circumstances in his claim.

(5) If the Lord Chancellor wishes to make any written representations in respect of the claim he shall, no later than one month from (but excluding) the date on which the Lord Chancellor received the claim from the receiving party, file any written representations at the Supreme Court Costs Office and serve a copy of them on the receiving party.

(6) The costs judge may make directions in respect of—

(a) the claim;

(b) any written representations;

(c) the filing and serving of any further particulars or documents; and

(d) ensuring that the determination of costs is dealt with justly.

(7) Where the costs judge considers it appropriate, the claim shall be listed for a hearing before him, and the Supreme Court Costs Office shall serve on the receiving party and on the Lord Chancellor notification of the place, date and time of the hearing.