Clarification given on when new costs rules in tax cases can apply

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Clarification given on when new costs rules in tax cases can apply

Prizeflex v The Commissioners for HMRC (Tribunal Ref: LON/2008/1942)

On the 12th October 2010 Judge Roger Berner ruled in favour of the Appellant, represented by Jeffrey Green Russell, at an interim hearing on the issue of which costs regime should apply to the proceedings. Judge Berner held that even though the appeal had been commenced before the 1st April 2009 the costs regime under the Tribunal Procedure (First-tier Tax Tribunal) (Tax Chamber) Rules 2009 (“the New Rules”) should not apply. This is an important judgment since it paves the way for Appellants, who began their appeal before the 1st April 2009, to take advantage of the new costs regime.

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