Appellants who represent themselves (litigants in person) have traditionally been unable to make a cost application for the value of their own time and effort in presenting their case at VAT tribunal. Given that such a claim is possible in certain specified courts, this has always appeared to be unfair. It seems unjust specifically because it penalises a person who wishes to invest effort in their own case rather than investing their money. This practice is rooted in common law, and it is open to conjecture whether the effects of the Human Rights Act and general convergence with European law principles could mean the time is ripe for a change to this principle. In the past, all such applications for costs have failed, but the VAT tribunal has now undertaken a careful re-examination of the issue in the case of Melina Serpes (20906), where the actual claim for such costs was in excess of ￡200,000. The tribunal confirmed the generally held position that such costs are not claimable, having analysed the arguments and case law history in 29 pages of judgment.
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