Shmuel Moller & Ors v One Touch Solution Limited & Anor

Shmuel Moller & Ors v One Touch Solution Limited & Anor

The First Defendant’s estate, through its liquidators, can recover VAT on the relevant legal services under Regulation 111(5) of the Value Added Tax Regulations 1995, and neither Defendant can include unrecovered VAT in their costs statement. The Claimants are entitled to their costs for submissions on the VAT issue.

Parties
Claimant: Shmuel Moller; Claimant: Elisheva Moller; Claimant: The persons identified in the schedule to the claim form as amended; Defendant: One Touch Solution Limited (in creditors’ voluntary liquidation); Defendant: Hiscox Insurance Company Limited
Jurisdiction
England and Wales
Judgment Date
01 June 2026
Procedural Posture
Commercial / Costs Assessment Following Amendment of Pleadings
Outcome
Costs order in favour of the Claimants for submissions on the VAT issue, subject to Defendants’ right to apply to set aside or vary the order.
Legal Topics
Costs Assessment, VAT Recovery on Costs, Liquidation and Insolvency, Third Party Rights Against Insurers
Civil Procedure Commercial Law Tax Law Costs Assessment VAT Recovery on Costs Liquidation and Insolvency Third Party Rights Against Insurers

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Parties

Shmuel Moller

Claimant

Elisheva Moller

Claimant

The persons identified in the schedule to the claim form as amended

Claimant

One Touch Solution Limited (in creditors’ voluntary liquidation)

Defendant

Hiscox Insurance Company Limited

Defendant

Procedural Posture

Commercial / Costs Assessment Following Amendment of Pleadings

Legal Issues

  1. 1 Whether VAT on costs is recoverable by the First Defendant in liquidation
  2. 2 Whether the Second Defendant (insurer) can recover VAT paid on legal services
  3. 3 Entitlement to costs of submissions on VAT issue

Ratio Decidendi

The First Defendant’s estate, through its liquidators, can recover VAT on the relevant legal services under Regulation 111(5) of the Value Added Tax Regulations 1995, and neither Defendant can include unrecovered VAT in their costs statement. The Claimants are entitled to their costs for submissions on the VAT issue.

Court Disposition

Costs order in favour of the Claimants for submissions on the VAT issue, subject to Defendants’ right to apply to set aside or vary the order.

Orders

  • Claimants awarded £1,000 (excluding VAT) for costs of VAT submissions, subject to Defendants’ right to apply in writing to set aside or vary the order.