The Upper Tribunal decision in Capital Air Services Ltd v HMRC considers the criteria for allocation of First-tier Tribunal cases to the Complex category. Case allocation determines the degree of case management a case will receive and the personnel who will hear it. In addition, the First-tier Tribunal only has the power to award costs in cases allocated as Complex. The criteria for allocation as complex include: lengthy or complex evidence or a lengthy hearing; a complex or important principle or issue; or a large financial sum. The Upper Tribunal decision is the first such decision to consider how these criteria should be applied.
