Vikrant Bhargava v The Commissioners for HMRC

Vikrant Bhargava v The Commissioners for HMRC

Permission to make the costs application late is refused because the delay was serious and significant, there was no good reason for the delay, and the merits of the application were extremely weak due to insufficient detail, lack of justification for claimed sums, failure to show costs were of and incidental to the proceedings, and no confirmation of liability under the indemnity principle.

Parties
Appellant: Vikrant Bhargava; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Costs Application Following Withdrawal of HMRC Opposition; Application for Permission to Make Costs Application Out of Time
Outcome
Permission to make late costs application refused; costs not recoverable.
Legal Topics
Costs Applications, Complex Cases, Procedural Time Limits, Indemnity Principle, Summary Assessment of Costs
Tax Law Civil Procedure Costs Applications Complex Cases Procedural Time Limits Indemnity Principle Summary Assessment of Costs

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Parties

Vikrant Bhargava

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Costs Application Following Withdrawal of HMRC Opposition; Application for Permission to Make Costs Application Out of Time

Legal Issues

  1. 1 Whether the appellant should be granted permission to make a late application for costs under Rule 10 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  2. 2 Whether the costs application met the procedural and substantive requirements for summary assessment

Ratio Decidendi

Permission to make the costs application late is refused because the delay was serious and significant, there was no good reason for the delay, and the merits of the application were extremely weak due to insufficient detail, lack of justification for claimed sums, failure to show costs were of and incidental to the proceedings, and no confirmation of liability under the indemnity principle.

Court Disposition

Permission to make late costs application refused; costs not recoverable.