Costs in the Tax Tribunals

If you are involved in a dispute in the UK tax tribunals with HM Revenue & Customs (HMRC) you will probably incur costs such as legal fees and disbursements/expenses. The rules as to when you can recover your costs and when you may have to pay the costs of HMRC differ in the tax tribunals (the First-tier Tribunal and the Upper Tribunal) from the rules which apply generally to other types of court or arbitration proceedings.