“(1) The costs of and incidental to all proceedings in the First-Tier Tribunal… shall be in the discretion of the Tribunal in which the proceedings take place” (2) The relevant Tribunal shall have full power to determine by whom and to what extent the costs are to be paid.”
“…the Tribunal may make an order in respect of costs… only — … (b) if the Tribunal considers that a party has acted unreasonably in bringing, defending or conducting the proceedings.”
“An application for an order under paragraph (1) may be made at any time during the proceedings but may not be made later than 14 days after the date on which the Tribunal sends— (a) a decision notice recording the decision which finally disposes of all issues in the proceedings; (b) notice under rule 17(5) that a withdrawal which ends the proceedings has taken effect; or (c) notice under rule 17(8) that the proceedings have been treated as withdrawn.” (a) a decision notice recording the decision which finally disposes of all issues in the proceedings; (b) notice under rule 17(5) that a withdrawal which ends the proceedings has taken effect; or (c) notice under rule 17(8) that the proceedings have been treated as withdrawn.”