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 to the Tribunal; as HMRC's relevant conduct occurred prior to the commencement of proceedings, the application for costs must be dismissed.

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

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Parties

Madeleine Clark

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

First Tier Tribunal (tax) Costs Application / 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 after the appeal was notified
  3. 3 Whether the case should be re-allocated to Basic or Complex category

Ratio Decidendi

The Tribunal lacks jurisdiction to award costs for conduct occurring before the appeal was notified to the Tribunal; as HMRC's relevant conduct occurred prior to the commencement of proceedings, the application for costs must be dismissed.

Court Disposition

Application dismissed

Orders

  • Application for costs dismissed
  • Application for re-allocation to Basic or Complex category dismissed