Legal costs
The appellant was resident in the United States. A question arose as to whether he could be assessed to income tax under TA 1988 s 556 in respect of payments connected with his activities in the UK as a sportsman. The taxpayer's appeal was ultimately allowed by the Court of Appeal; see [2005] STC 303.
The taxpayer was represented by a member of the Chartered Institute of Taxation. The adviser was licensed to instruct counsel under the Bar's licensed access scheme (formerly BarDIRECT) and he had done so in the instant case. HMRC disputed the taxpayer's right to recover his costs. The main issues raised were:
- whether the appellant was a litigant in person within the meaning of CPR 48.6;
- whether TM's fees were irrecoverable by the appellant because they were in respect of services supplied in breach of Solicitors Act...
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