No extension

Opting out of cost-shifting regime

The taxpayer had several appeals waiting to be heard at the First-tier Tribunal. The 2011 and 2015 appeals had been classified as standard but the 2013 ones as complex. A cost-shifting regime applied to complex hearings and the taxpayer could apply to opt out of it.

The tribunal confirmed to the taxpayer that it had not. The 2011 and 2015 appeals were later reclassified as complex so the taxpayer wrote to the tribunal to opt out of the cost-shifting regime in relation to those appeals and also to the ones in 2013.

The judge accepted that the letter was a valid notice to opt out for the 2011 and 2015 appeals. However the taxpayer had put forward no good reason why it had not opted out in time for the 2013 appeals. On the taxpayer’s argument that it would be difficult apportioning costs between...