Taxes Management Act 1970 section 56C

Power of Special Commissioners to order costs

Section 56C granted the Special Commissioners the power to order one party to pay the costs of another party in certain tax appeal proceedings.

• The Special Commissioners could order a party to pay costs to the other side where proceedings were conducted unreasonably.
• This power applied to tax appeals heard before the Special Commissioners under the Taxes Management Act 1970.
• The section was intended to discourage frivolous, vexatious, or otherwise unreasonable conduct during appeal proceedings.
• This provision was repealed when the functions of the Special Commissioners were transferred to the First-tier Tribunal and Upper Tribunal by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which took effect under article 1(2) and Schedule 1, paragraph 36 of that Order.

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