We have revised our charging structure as of 2 April 2009 – please see our new page outlining the structure HERE

The following is a letter received from Master Andrew Gordon-Saker, Costs Judge, SCCO: The Senior Costs Judge is away on official business and he has asked me to respond to your letter dated 21st February. I do know that Master Hurst has raised section 5 of the Costs Practice Direction with HMRC and is presently [...]

Orders for costs 10.—(1) The Upper Tribunal may not make an order in respect of costs (or, in Scotland, expenses) except— (a) in proceedings on appeal from another tribunal, 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); [...]

Orders for costs 10.—(1) Subject to paragraph (2), the Tribunal may make an order in respect of costs only— (a) under section 29(4) of the 2007 Act (wasted costs); or (b) if the Tribunal considers that a party or its representative has acted unreasonably in bringing, defending or conducting the proceedings. (2) The Tribunal may [...]