ii)where paragraph (i) would apply to two or more claimants, the applicable costs payable to whichever one of those claimants their legal representative chooses; This Section does not apply where Section IV, Section VII or Section VIII of this Part applies. Amount of fixed costs

a)‘His Majesty’s Revenue and Customs charges’ means the fixed costs set out in Table 8 and Table 9;Percentage increase and decrease are calculated by computing the difference between two values and comparing that difference to the initial value. Mathematically, this involves using the absolute value of the difference between two values then dividing the result by the initial value, essentially calculating how much the initial value has changed.

subject to the application of any rule in those Sections or this Section by which costs are to be allowed, disallowed, increased or reduced, the court may only award costs in an amount that is neither more nor less than the fixed costs allowed by the applicable Section and set out in the relevant table in Practice Direction 45. c)‘debt’ means any sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement; and You may be able to claim Income Tax reliefs if you’re eligible for them. If you’re married or in a civil partnership Where the defendants have all admitted liability and coordinate settlement between them, only one set of Stage 2 costs is allowed.

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i)where a party is a litigant in person throughout the entire claim, the costs allowed under this rule shall not exceed, except in the case of a disbursement, two-thirds of the fixed recoverable costs which would have been allowed under Section VI, Section VII or Section VIII if the litigant in person had been represented by a legal representative; d)‘Commissioners’ means commissioners for HMRC appointed under section 1 of the Commissioners for Revenue and Customs Act 2005. c)disbursements allowed in accordance with Section IX of this Part. Settlement at Stage 2 or Stage 3 where the claimant is a child The percentage difference between two values is calculated by dividing the absolute value of the difference between two numbers by the average of those two numbers. Multiplying the result by 100 will yield the solution in percent, rather than decimal form. Refer to the equation below for clarification. Percentage Difference =