Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0266 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 17 June 2016.

Read the full decision in Darren Hills and Lynne Hills v The Commissioners for HM Revenue and Customs: [2016] UKUT 0266 (TCC).

COSTS – whether First-tier Tribunal had power to make an order in respect of costs under Rule 10(1)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (Complex category) - application by appellants for recategorisation to Complex on first day of hearing, including intention not to opt-out – whether subsequent request to opt out under Rule 10(1)(c)(ii) effective – jurisdiction of Upper Tribunal to re-make costs order of the FTT – exercise of discretion – costs order in the Upper Tribunal proceedings

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