The Ministry of Justice (MoJ) is currently consulting on proposals to introduce fees for those taxpayers who wish to have their case heard at the First-Tier or Upper Tribunal.
Proposed fees for the First-Tier Tribunal are dependent on the category of case to be heard, ranging from a charge of £50 for paper and basic cases to £200 for standard and complex cases. Proposed fees for cases which go to full hearing would be £200 for a basic case, £500 for a standard case and £1,000 for a complex case.
The proposals for the Upper Tribunal are limited to fees for appeals which have been forwarded on from the First-Tier Tax Chamber. There would be three different fee points:
- A fee of £100 to seek permission to appeal;
- £200 for a permission hearing (where permission has been refused on the papers); and
- £2,000 for a substantive appeal hearing.
The proposals are expected to generate a cost recovery percentage to around 26% after remissions across the First-Tier and Upper Tribunals combined.
For those on low incomes or with limited capital, there is a proposed scheme under which fees can be remitted.
The MoJ also proposes that the tribunals would have the power to order the losing party in an appeal to reimburse the other party’s costs.
The deadline for responding to the consultation (found here) is 15 September 2015.