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England and Wales Case Law

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Tax law

Talbot Kwok v The Commissioners for HMRC

The Tribunal ordered HMRC to pay the appellant’s costs on the standard basis after withdrawal, but directed detailed assessment rather than summary assessment.

  • Vat input tax
  • Costs orders
  • Unreasonable conduct
  • Standard vs indemnity costs
  • Summary vs detailed assessment
  • Vat
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Employment law

A Ikeji v Westminster City Council & Anor

The Employment Appeal Tribunal refused appeals against a costs order and reconsideration decision after finding the claimant knowingly gave untrue information about his employment status.

  • Victimisation
  • Costs
  • Dishonesty
  • Protected acts
  • Unreasonable conduct
  • Employment-law
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Tax law

Preston Benson & Ors v The Commissioners for HMRC

Late costs applications were refused as seriously out of time, with no good reason shown, and part of the application was struck out for lack of authority.

  • Late costs application
  • Wasted costs
  • Extension of time
  • Unreasonable conduct
  • Tribunal procedure
  • Late-costs-application
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Tax law

Madeleine Clark v The Commissioners for HMRC

The First-tier Tribunal dismissed Ms Clark’s costs application, holding it lacked jurisdiction to award costs for pre-appeal conduct and that HMRC’s post-appeal conduct was not unreasonable.

  • Costs in tribunal proceedings
  • Case allocation
  • Paye liability
  • Unreasonable conduct
  • Jurisdiction
  • Tribunal-costs
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Tax law

Colin Sagar v The Commissioners for HMRC

Although Mr Sagar acted unreasonably to a limited extent in persisting with the appeal after HMRC clarified its position and in his uncooperative approach to Tribunal directions, the unreasonable conduct was minor and did not warrant an award of costs. The Tribunal exercised its discretion to refuse the costs application, weighing the limited impact of the unreasonable conduct and the context of the proceedings.

  • Costs
  • Unreasonable conduct
  • Jurisdiction
  • Litigant in person
  • Hmrc procedures
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Tax law

Governance Ministries v The Commissioners for HMRC

HMRC's withdrawal 14 minutes before skeleton argument deadline, without adequate explanation, constituted unreasonable conduct to a high degree, justifying indemnity costs; interim payment of £400,000 awarded.

  • Costs
  • Indemnity basis
  • Vat recovery
  • Unreasonable conduct
  • Interim payment
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Family law [2026] EWFC 35 (B)

Y v X (Costs)

Y v X (Costs) [2026] EWFC 35 (B) (11 February 2026)

Costs judgment in private child arrangements proceedings. The court disallowed some of the mother’s solicitors’ costs and made a limited wasted costs award against them.

  • Costs in family proceedings
  • Wasted costs orders
  • Unreasonable conduct
  • Compliance with court orders
  • Preparation of bundles and statements
  • Family-procedure
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Employment law

U Prasad v Epsom & St Helier Hospital NHS Trust & Anor

The EAT dismissed an appeal against a £20,000 costs order, holding that the tribunal had correctly applied rule 76, given adequate reasons, and could proceed in the claimant’s absence.

  • Whistleblowing
  • Protected disclosures
  • Race discrimination
  • Sex discrimination
  • Victimisation
  • Costs orders
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Tax law

The Khan Partnership LLP v The Commissioners for HMRC

The appellant's conduct in the hardship proceedings was unreasonable, including failure to comply with directions, delayed disclosure, and withholding relevant documents until the eve of hearing. Costs jurisdiction applies to hardship proceedings initiated on 22 April 2024, not to pre-hardship conduct. HMRC is awarded costs for the period 22 April 2024 to 29 May 2025, summarily assessed at £3,151.80.

  • Vat appeals
  • Hardship applications
  • Costs orders
  • Unreasonable conduct
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Tax law

Hardev Singh v The Commissioners for HMRC

Only costs reasonably incurred and incidental to the appeal, attributable to HMRC's unreasonable delay in withdrawing after technical advice, are recoverable. The majority of the appellant's claimed costs were excessive, unrelated, or predated the appeal. No uplift is justified. A summary award of £2,000 is fair and proportionate.

  • Costs
  • Unreasonable conduct
  • Litigant in person costs
  • Jurisdiction of tribunal
  • Summary assessment
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.