Clark v Revenue and Customs (Costs - Appeal allocated to 'standard' category) [2026] UKFTT 559 (TC) (09 April 2026)

Clark v Revenue and Customs (Costs - Appeal allocated to 'standard' category) [2026] UKFTT 559 (TC) (09 April 2026)

The Tribunal lacks jurisdiction to award costs for conduct occurring before the appeal was notified; as most costs claimed relate to pre-proceedings conduct, and HMRC's conduct after notification was not unreasonable, the application for costs must be dismissed.

Citation
[2026] UKFTT 559
Parties
Appellant: Madeleine Clark; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 April 2026
Procedural Posture
Costs Application in Tax Appeal / Post Strike Out, Costs Application Following Withdrawal of HMRC Decisions
Outcome
Application dismissed
Legal Topics
Costs in Tribunal, Case Allocation (standard/complex/basic), Jurisdiction of Tribunal, Unreasonable Conduct in Proceedings
Tax Law Tribunal Procedure Costs in Tribunal Case Allocation (standard/complex/basic) Jurisdiction of Tribunal Unreasonable Conduct in Proceedings

Case Brief

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Parties

Madeleine Clark

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Costs Application in Tax Appeal / Post Strike Out, Costs Application Following Withdrawal of HMRC Decisions

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to award costs for conduct prior to the commencement of proceedings
  2. 2 Whether HMRC acted unreasonably in defending or conducting the proceedings
  3. 3 Whether the case should be re-allocated as Basic or Complex

Ratio Decidendi

The Tribunal lacks jurisdiction to award costs for conduct occurring before the appeal was notified; as most costs claimed relate to pre-proceedings conduct, and HMRC's conduct after notification was not unreasonable, the application for costs must be dismissed.

Court Disposition

Application dismissed

Orders

  • Application for costs dismissed
  • Application for re-allocation as Basic or Complex case dismissed