Fosberry v HM Revenue & Customs

Fosberry v HM Revenue & Customs

The CFA was non-compliant in three material respects: failure to provide for reduction of fees if agreed with the litigation counter-party, failure to specify the delay element in the uplift, and failure to specify payment due on termination. These breaches were significant and prevented substantial compliance with the regulations, rendering the CFA unenforceable.

Parties
Claimant: Fosberry; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
25 May 2007
Procedural Posture
Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
Conditional Fee Agreements, Regulatory Compliance, VAT Tribunal, Costs Assessment
Costs Civil Procedure Conditional Fee Agreements Regulatory Compliance VAT Tribunal Costs Assessment

Case Brief

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Parties

Fosberry

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether the conditional fee agreement (CFA) complied with the Conditional Fee Agreements Regulations 2000
  2. 2 Whether non-compliance rendered the CFA unenforceable
  3. 3 Whether the CFA specified the consequences of termination

Ratio Decidendi

The CFA was non-compliant in three material respects: failure to provide for reduction of fees if agreed with the litigation counter-party, failure to specify the delay element in the uplift, and failure to specify payment due on termination. These breaches were significant and prevented substantial compliance with the regulations, rendering the CFA unenforceable.

Court Disposition

Appeal dismissed

Orders

  • The appeal is rejected; the CFA is unenforceable; no costs are recoverable from HMRC.