Lewald-Jezierska v Solicitors-In-Law Ltd & Ors [2008] EWHC 90106 (Costs) (08 May 2008)

Lewald-Jezierska v Solicitors-In-Law Ltd & Ors [2008] EWHC 90106 (Costs) (08 May 2008)

The expenditure incurred by the Defendants was not incurred for the purpose of the business, and HM Customs & Excise were correct to refuse a refund of the VAT incurred. Therefore, VAT is recoverable from the Claimant as part of the costs order, and the final costs certificate should be amended to include the VAT element.

Citation
[2008] EWHC 90106 (Costs)
Parties
Claimant: Shirley Lewald-Jezierska; First Defendant: Solicitors-In-Law Ltd; Second Defendant: Mr V. Mehrotra; Third Defendant: Mrs L. Mehrotra
Jurisdiction
England and Wales
Judgment Date
08 May 2008
Procedural Posture
Costs Appeal / Appeal From Principal Costs Officer's Assessment
Outcome
Appeal allowed
Legal Topics
Costs Assessment, VAT on Legal Costs, Out of Time Appeals, Employment Tribunal Costs, Input Tax Recovery
Civil Procedure Tax Law Employment Law Costs Assessment VAT on Legal Costs Out of Time Appeals Employment Tribunal Costs Input Tax Recovery

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Parties

Shirley Lewald-Jezierska

Claimant

Solicitors-In-Law Ltd

First Defendant

Mr V. Mehrotra

Second Defendant

Mrs L. Mehrotra

Third Defendant

Procedural Posture

Costs Appeal / Appeal From Principal Costs Officer's Assessment

Legal Issues

  1. 1 Whether VAT is recoverable by successful defendants on costs assessed against the claimant
  2. 2 Whether permission to appeal out of time should be granted

Ratio Decidendi

The expenditure incurred by the Defendants was not incurred for the purpose of the business, and HM Customs & Excise were correct to refuse a refund of the VAT incurred. Therefore, VAT is recoverable from the Claimant as part of the costs order, and the final costs certificate should be amended to include the VAT element.

Court Disposition

Appeal allowed

Orders

  • Final costs certificate to be amended to include VAT element of £3,621.20
  • Claimant to pay costs of the appeal, summarily assessed at £3,118.38 inclusive of VAT