Summer Palace Ltd v Customs & Excise

Summer Palace Ltd v Customs & Excise

The Tribunal's refusal to award costs was not unreasonable or perverse given the Appellant's partial success and findings of suppression; the Tribunal acted within its discretion and there is no basis for interference.

Parties
Appellant: Summer Palace Limited; Respondents: The Commissioners of Customs and Excise
Jurisdiction
England and Wales
Judgment Date
01 December 2004
Procedural Posture
Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Costs in Tribunal Proceedings, Discretion in Awarding Costs
Tax Law Administrative Law VAT Assessment Costs in Tribunal Proceedings Discretion in Awarding Costs

Case Brief

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Parties

Summer Palace Limited

Appellant

The Commissioners of Customs and Excise

Respondents

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether the Tribunal's refusal to award costs to the Appellant was unreasonable or perverse
  2. 2 Whether the Appellant should be entitled to part or all of its costs given partial success

Ratio Decidendi

The Tribunal's refusal to award costs was not unreasonable or perverse given the Appellant's partial success and findings of suppression; the Tribunal acted within its discretion and there is no basis for interference.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs
  • A copy of the judgment to be made available to those responsible for standards and discipline in Customs