No grounds for a protective costs order

The taxpayers applied for a protective costs order in relation to their appeals. They were represented by Bridget Pearce an executor of her late father’s estate. She failed in an appeal against an inheritance tax determination (Executors of the estate of P Linington (TC8717)) - and wrote about her experience in ‘A litigant in person’ Taxation 11 May 2023.

The First-tier Tribunal granted limited permission to appeal to the Upper Tribunal. However the taxpayers said that if a protective costs order was not granted they would have to discontinue the appeal as they could not take the financial risk of having to pay HMRC’s costs if the appeal was unsuccessful.

The Upper Tribunal noted that the taxpayer said there were about 30 other appeals on the same point outstanding. HMRC denied this but would not say how many...