Lewald-Jezierska v Solicitors-In-Law Ltd & Ors

Lewald-Jezierska v Solicitors-In-Law Ltd & Ors

The expenditure incurred by the Defendants was not incurred for the purpose of the business as required by VAT law, and thus VAT is not recoverable as input tax. However, the appeal was allowed out of time due to the unique procedural circumstances, and the final costs certificate is to be amended to include the VAT element.

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 / Judgment on Appeal Against Costs Assessment
Outcome
Appeal allowed
Legal Topics
Costs Assessment, Value Added Tax (vat) on Costs, Out of Time Appeals, Employment Tribunal Proceedings
Civil Procedure Employment Law Tax Law Costs Assessment Value Added Tax (vat) on Costs Out of Time Appeals Employment Tribunal Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 13 Party arguments 2 Amounts and remedies 2
Sign in to unlock

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 / Judgment on Appeal Against Costs Assessment

Legal Issues

  1. 1 Whether VAT on costs assessed by the Principal Costs Officer is recoverable by the successful Defendants from the unsuccessful 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 as required by VAT law, and thus VAT is not recoverable as input tax. However, the appeal was allowed out of time due to the unique procedural circumstances, and the final costs certificate is to 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