Worldpay (UK) Limited v The Commissioners for HMRC

HMRC's conduct, including late amendment and withdrawal, did not amount to unreasonableness to a high degree or conduct outside the norm; indemnity costs were not justified. Costs are to be awarded on the standard basis.

Parties: Appellant: Worldpay (UK) Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: England and Wales
Judgment Date: 01 October 2021
Procedural Posture: Tax Appeal (costs Application) / Post Withdrawal Costs Determination
Outcome: Application for indemnity costs refused; costs awarded on standard basis.
Legal Topics: Costs, Indemnity Costs, Standard Costs, Unreasonable Conduct, VAT, Case Withdrawal

Tax Law Civil Procedure Costs Indemnity Costs Standard Costs Unreasonable Conduct VAT Case Withdrawal

Case Brief

Summary, issues, holding and outcome

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Full judgment text Downloadable case file Legal principles 3 Authorities cited 12 Party arguments 2 Amounts and remedies 1

Parties

Worldpay (UK) Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (costs Application) / Post Withdrawal Costs Determination

Legal Issues

1 Whether HMRC's conduct justified indemnity costs
2 Whether costs should be assessed on the standard or indemnity basis
3 Whether Worldpay should pay HMRC's costs of the application

Ratio Decidendi

Court Disposition

Application for indemnity costs refused; costs awarded on standard basis.

Orders

HMRC to pay Worldpay’s reasonable costs of and occasioned by the appeals on the standard basis, subject to detailed assessment if not agreed.
HMRC to pay Worldpay £250,000 on account of those costs within 14 days.