Revenue And Customs v IGE USA Investments Ltd [2021] EWHC B8 (Ch) (30 April 2021)

Revenue And Customs v IGE USA Investments Ltd [2021] EWHC B8 (Ch) (30 April 2021)

GE was successful on both the Jurisdiction and Discretion Issues; HMRC resisted both and was unsuccessful. There was no sufficient reason to depart from the usual order that costs follow the event. HMRC should pay GE’s costs of both the original hearing and the appeal.

Citation
[2021] EWHC B8 (Ch)
Parties
Claimant/respondent: The Commissioners for Her Majesty’s Revenue and Customs; Defendant/appellant: IGE USA Investments Limited; Defendant/appellant: GE Capital Investments; Defendant/appellant: GE Capital Finance; Defendant/appellant: GE Commercial & Consumer Finance Holdings Limited Partnership; Defendant/appellant: GE Capital Corporation (Holdings); Defendant/appellant: GE (Holdings); Defendant/appellant: International General Electric (U.S.A.)
Jurisdiction
England and Wales
Judgment Date
30 April 2021
Procedural Posture
Appeal / Supplemental Judgment on Costs Following Appeal
Outcome
Costs awarded to GE; HMRC to pay GE’s costs of both the original hearing and the appeal.
Legal Topics
Costs, Disclosure, Jurisdiction, Appeal Procedure
Civil Procedure Tax Law Costs Disclosure Jurisdiction Appeal Procedure

Case Brief

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Parties

The Commissioners for Her Majesty’s Revenue and Customs

Claimant/respondent

IGE USA Investments Limited

Defendant/appellant

GE Capital Investments

Defendant/appellant

GE Capital Finance

Defendant/appellant

GE Commercial & Consumer Finance Holdings Limited Partnership

Defendant/appellant

GE Capital Corporation (Holdings)

Defendant/appellant

GE (Holdings)

Defendant/appellant

International General Electric (U.S.A.)

Defendant/appellant

Procedural Posture

Appeal / Supplemental Judgment on Costs Following Appeal

Legal Issues

  1. 1 Whether costs should follow the event after success on appeal regarding disclosure application
  2. 2 Whether HMRC's position on the disclosure application was vindicated by subsequent events

Ratio Decidendi

GE was successful on both the Jurisdiction and Discretion Issues; HMRC resisted both and was unsuccessful. There was no sufficient reason to depart from the usual order that costs follow the event. HMRC should pay GE’s costs of both the original hearing and the appeal.

Court Disposition

Costs awarded to GE; HMRC to pay GE’s costs of both the original hearing and the appeal.

Orders

  • HMRC to pay GE’s costs of both the original hearing before the Deputy Master and the appeal.
  • Costs subject to detailed assessment if not agreed.