The General Commissioners of Income Tax (Costs) Regulations 2001

Determination of costs by a costs judge

7.—(1) The costs judge shall consider the claim and shall allow such costs in respect of—

(a) such work as appears to him to have been actually and reasonably done; and

(b) such disbursements as appear to him to have been actually and reasonably incurred,

as he considers sufficient reasonably to compensate the receiving party for any expenses properly incurred by him in the proceedings.

(2) In determining costs under paragraph (1) the costs judge shall take into account all the relevant circumstances of the case including the nature, importance, complexity or difficulty of the work and the time involved.

(3) When determining costs for the purposes of this regulation, there shall be allowed a reasonable amount in respect of all costs reasonably incurred and any doubts which the costs judge may have as to whether the costs were reasonably incurred or were reasonable in amount shall be resolved against the receiving party.

(4) When the costs judge has determined the amount of costs payable to the receiving party, the Supreme Court Costs Office shall notify the receiving party and the Lord Chancellor of the amount of costs payable.