Section 71(3) assessments: are they worth the cost?

Applications for the detailed assessment of costs by beneficiaries have been cast in the spotlight following the Court of Appeal's decision in Kenig v Thomson Snell & Passmore LLP [2024] EWCA Civ 15. Tucker v Howe [2026] EWHC 208 (SCC) (handed down on 4 February 2026) is a new addition to the post-Kenig landscape. This decision of Costs Judge Leonard deals with the costs of detailed assessments and the question of whether and when the burden of costs can or should fall upon the estate. It serves as a stark warning for beneficiaries about the consequences of pursuing a disproportionate and unreasonable costs challenge. The claimants challenged a bill of £147,436.33 and, after nine days of court time, achieved a reduction of less than £18,000. They were then ordered to pay, out of their own pockets, the costs of the assessment on an indemnity basis, assessed at £132,400 plus VAT.