Tribunals

It did not follow that, because the First-Tier Tribunal (the FTT) had power to make a case management direction which had costs consequences, it had power to make an order that one or both parties bear the costs of compliance. While many case management decisions would have the consequence of imposing a costs burden on one or both parties, the order made in the instant case, that the costs of preparing the bundles be shared had been an order in respect of costs, within the meaning of r 10(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) and, thus, outwith the power of the FTT. The order had been caught by r 10 of the rules notwithstanding that it had been made during the course of the preparation of the proceedings, rather than after the proceedings had been determined.