Mark McLaughlin looks at claims for costs against HMRC for unreasonable behaviour in appeal hearings.
Disputes between taxpayers and HM Revenue and Customs (HMRC) that reach the First-tier Tribunal (FTT) can be costly for the taxpayer in terms of both time and money. Those costs might be exacerbated if HMRC acts unreasonably in its approach to the appeal hearing.
Claiming costs
In certain circumstances, the taxpayer can make a claim to the FTT for an award of costs against HMRC. If the taxpayer is represented at the hearing by a tax
