Patel v Revenue and Customs (COSTS - meaning of the Tribunal being unable to "entertain" an appeal - costs incurred prior to determination of hardship) [2023] UKFTT 128 (TC) (13 February 2023)

Patel v Revenue and Customs (COSTS - meaning of the Tribunal being unable to "entertain" an appeal - costs incurred prior to determination of hardship) [2023] UKFTT 128 (TC) (13 February 2023)

Mr Patel is entitled to reasonable costs incurred in and incidental to the appeal, including costs prior to hardship determination and complex track allocation, but must submit a compliant schedule of costs for assessment; costs relating to opposing HMRC's strike-out application and the hardship hearing itself are not recoverable.

Citation
[2023] UKFTT 128
Parties
Appellant: Brijesh Patel; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 February 2023
Procedural Posture
Costs Application in Tax Appeal / Post Appeal, Costs Determination
Outcome
Applicant entitled to reasonable costs, subject to submission of compliant schedule and exclusions as specified.
Legal Topics
Costs, Hardship Applications, Complex Track Allocation, Conduct of Parties, Summary Assessment of Costs
Tax Law Tribunal Procedure Costs Hardship Applications Complex Track Allocation Conduct of Parties Summary Assessment of Costs

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 12 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Brijesh Patel

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Costs Application in Tax Appeal / Post Appeal, Costs Determination

Legal Issues

  1. 1 Whether costs incurred prior to determination of hardship and allocation to complex track are recoverable
  2. 2 Whether conduct of parties warrants adjustment to costs award
  3. 3 Whether the schedule of costs complies with Rule 10(3) of the Tribunal Procedure Rules

Ratio Decidendi

Mr Patel is entitled to reasonable costs incurred in and incidental to the appeal, including costs prior to hardship determination and complex track allocation, but must submit a compliant schedule of costs for assessment; costs relating to opposing HMRC's strike-out application and the hardship hearing itself are not recoverable.

Court Disposition

Applicant entitled to reasonable costs, subject to submission of compliant schedule and exclusions as specified.

Orders

  • Mr Patel to prepare and file an updated, compliant schedule of costs within four weeks.
  • Parties to attempt agreement on quantum; leave to apply if not agreed within four months.