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 .
Procedure 鈥� costs 鈥� 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 鈥� Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 鈥� rule 2 (overriding objective) 鈥� rule 5 (case management powers) 鈥� rule 10 (orders for costs).
Updates to this page
Published 1 December 2016