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Value Added Tax Appeals Tribunals

Volume 981: debated on Tuesday 18 March 1980

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asked the Chancellor of the Exchequer how many cases there have been in which value added tax appeals tribunals have awarded costs in each of the last five financial years ended 5 April 1979; what percentage such awards represent of the costs of the total appeals held by these tribunals in each of those years; and how much the average award of costs has been in each of these financial years.

[pursuant to his reply, 17 March 1980]: Information about the number of cases in which the VAT tribunals have made an award of costs, and about the average amount of such costs, in each of the last five financial years is not readily available. However, following agreement between the Commissioners of Customs and Excise and the Council on Tribunals on monitoring the effect of the Commissioners' policy on costs announced on 13 November 1978—[Vol. 958, c. 91–2]—details of total costs awarded in the year to 31 October 1979 are available and are as follows:

Against the Commissioners
No. of cases in which costs awarded27
Average award of costs£990*
Against the appellant
No. of cases in which costs awarded23
Average award of costs£79
(* average of 24 cases in which the quantum has been fixed).
I regret that information about the costs of all appeals heard by the VAT tribunals is not available, and the production of any reliable estimate would involve the expenditure of disproportionate time and effort.