Fengate Developments v Customs & Excise

The appeal is dismissed as the arguments advanced involved challenges to findings of fact and did not raise a point of general public importance. The normal order for costs applies.

Parties: Appellant: Fengate Developments (A Partnership); Respondent: Commissioners of Customs and Excise
Jurisdiction: England and Wales
Judgment Date: 01 December 2004
Procedural Posture: Civil Appeal / Court of Appeal Judgment on Appeal From High Court
Outcome: Appeal dismissed
Legal Topics: Costs, Permission to Appeal, Findings of Fact

Tax Law Civil Procedure Costs Permission to Appeal Findings of Fact

Case Brief

Summary, issues, holding and outcome

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Parties

Fengate Developments (A Partnership)

Appellant

Commissioners of Customs and Excise

Respondent

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From High Court

Legal Issues

1 Whether the normal order for costs should be varied
2 Whether permission to appeal to the House of Lords should be granted

Ratio Decidendi

The appeal is dismissed as the arguments advanced involved challenges to findings of fact and did not raise a point of general public importance. The normal order for costs applies.

Court Disposition

Appeal dismissed

Orders

Appellant to pay respondent's costs of and occasioned by the appeal and the High Court appeal, subject to detailed assessment if not agreed
Order for costs in the High Court remains undisturbed