The government is considering charging taxpayers who take cases to the First Tier or Upper Tribunal, in an attempt to recoup some of the court and tribunal service’s £1billion yearly costs. The Ministry of Justice has already consulted on proposals to either introduce or increase fees for those using the courts and tribunals, and it is now looking at plans which, for the first time, would extend these proposals to cover tax cases at the relevant tribunal.
In the Ministry of Justice consultation document, the proposed fees are as follows:
First Tier Tribunal
For lodging an appeal the fees proposed are:
- £50 for ‘paper’ and ‘basic’ appeals
- £200 for ‘standard’ and ‘complex’ appeals
Where cases go to a full hearing:
- £200 hearing fee for a ‘basic’ case
- £500 hearing fee for a ‘standard’ case
- £1,000 hearing fee for a ‘complex’ case
Upper Tribunal
- £100 to seek permission to appeal to the Upper Tribunal
- £200 for a permission hearing (where permission has been refused on the papers)
- £2,000 for a substantive appeal hearing
These proposals form part of a wider consultation on plans to introduce or increase fees for those using the courts and tribunals, with the Ministry of Justice hoping to recover around 26% of costs across both the First Tier and Upper Tribunals combined.
If you’d like to discuss how these proposals may affect you or your business contact the Bedrock team at hello@bedrocktax.co.uk
