Orders for costs10

1

The Upper Tribunal may not make an order in respect of costs (or, in Scotland, expenses) in proceedings referred by or on appeal from another tribunal except—

a

in proceedings on appeal from the Tax Chamber of the First-tier Tribunal; or

b

to the extent and in the circumstances that the other tribunal had the power to make an order in respect of costs (or, in Scotland, expenses).

2

The Upper Tribunal may not make an order in respect of costs or expenses under section 4 of the Forfeiture Act 19825.

3

In other proceedings, the Upper Tribunal may not make an order in respect of costs or expenses except—

a

in judicial review proceedings;

b

in proceedings transferred from the Tax Chamber of the First-tier Tribunal;

c

under section 29(4) of the 2007 Act (wasted costs); or

d

if the Upper Tribunal considers that a party or its representative has acted unreasonably in bringing, defending or conducting the proceedings.

4

The Upper Tribunal may make an order for costs (or, in Scotland, expenses) on an application or on its own initiative.

5

A person making an application for an order for costs or expenses must—

a

send or deliver a written application to the Upper Tribunal and to the person against whom it is proposed that the order be made; and

b

send or deliver with the application a schedule of the costs or expenses claimed sufficient to allow summary assessment of such costs or expenses by the Upper Tribunal.

6

An application for an order for costs or expenses may be made at any time during the proceedings but may not be made later than 1 month after the date on which the Upper Tribunal sends—

a

a decision notice recording the decision which finally disposes of all issues in the proceedings; or

b

notice of a withdrawal under rule 17 which ends the proceedings.

7

The Upper Tribunal may not make an order for costs or expenses against a person (the “paying person”) without first—

a

giving that person an opportunity to make representations; and

b

if the paying person is an individual and the order is to be made under paragraph (3)(a), (b) or (d), considering that person’s financial means.

8

The amount of costs or expenses to be paid under an order under this rule may be ascertained by—

a

summary assessment by the Upper Tribunal;

b

agreement of a specified sum by the paying person and the person entitled to receive the costs or expenses (“the receiving person”); or

c

assessment of the whole or a specified part of the costs or expenses incurred by the receiving person, if not agreed.

9

Following an order for assessment under paragraph (8)(c), the paying person or the receiving person may apply—

a

in England and Wales, to the High Court or the Costs Office of the Supreme Court (as specified in the order) for a detailed assessment of the costs on the standard basis or, if specified in the order, on the indemnity basis; and the Civil Procedure Rules 19986 shall apply, with necessary modifications, to that application and assessment as if the proceedings in the tribunal had been proceedings in a court to which the Civil Procedure Rules 1998 apply;

b

in Scotland, to the Auditor of the Court of Session for the taxation of the expenses according to the fees payable in that court; or

c

in Northern Ireland, to the Taxing Office of the High Court of Northern Ireland for taxation on the standard basis or, if specified in the order, on the indemnity basis.