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Eclipse Film Partners v HMRC

In Eclipse Film Partners v HMRC (A3/2013/1293 – 26 February 2014) the Court of Appeal had to decide whether the FTT had jurisdiction to make a cost order. The issue arose because although the case had been allocated as a complex case Eclipse had opted out of the cost shifting regime (Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 10 r 10).

The FTT had made a case management direction that given the complexity of the case a single and agreed bundle be produced. Eclipse had agreed to prepare the bundle and the question of expenses had arisen only because of HMRC’s insistence on the insertion of a large number of documents. The court noted that it would have been open to the FTT to make a cost order on the basis that HMRC had behaved unreasonably in this respect. However...

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