The Commissioners for HM Revenue and Customs v Eclipse Film Partners NO. 35 LLP: [2013] UKUT 0141(TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 22 March 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Eclipse Film Partners NO. 35 LLP: [2013] UKUT 0141(TCC).

Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs).

Published 1 December 2016