*Eclipse Film Partners No 35 LLP v Commissioners for Her Majesty's Revenue and Customs

Costs – Order for costs. The Supreme Court, in dismissing the appeal, held that the First-tier Tribunal (Tax) (the FTT) had had no jurisdiction to make an express order that the costs between the parties be shared, as it had fallen within the scope of the prohibition under r 10 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and neither of the exceptions, wasted costs or unreasonable behaviour were operating.

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