Clipper Group Holdings Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Costs) [2016] UKFTT 712 (TC) (24 October 2016)

Clipper Group Holdings Ltd v Revenue and Customs (EXCISE DUTY APPEALS : Costs) [2016] UKFTT 712 (TC) (24 October 2016)

The Appellant did not receive notice of the allocation of its appeal as a complex case when a bundle containing the notice letter was handed to its counsel at a hearing, as neither the Appellant nor its representatives were actually or constructively aware of the notice. Therefore, the 28-day period to opt out of the costs regime did not begin until the Appellant was made aware of the notice in November 2015, making the opt-out request timely and depriving the Tribunal of power to award costs to the Respondents.

Citation
[2016] UKFTT 712
Parties
Appellant: Clipper Group Holdings Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 October 2016
Procedural Posture
Excise Duty Appeal Costs Application / Post Withdrawal Costs Application Following Withdrawal of Substantive Appeal
Outcome
Application for costs denied
Legal Topics
Excise Duty, Costs Regime Opt Out, Complex Case Allocation, Notice Requirements
Tax Law Tribunal Procedure Excise Duty Costs Regime Opt Out Complex Case Allocation Notice Requirements

Case Brief

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Parties

Clipper Group Holdings Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal Costs Application / Post Withdrawal Costs Application Following Withdrawal of Substantive Appeal

Legal Issues

  1. 1 Whether the Appellant received notice of complex case allocation for the purposes of rule 10(1)(c)(ii) of the Tribunal Rules
  2. 2 Whether inclusion of the notice in a hearing bundle constituted valid notice triggering the 28-day opt-out period
  3. 3 Whether the Appellant's subsequent opt-out request was within time

Ratio Decidendi

The Appellant did not receive notice of the allocation of its appeal as a complex case when a bundle containing the notice letter was handed to its counsel at a hearing, as neither the Appellant nor its representatives were actually or constructively aware of the notice. Therefore, the 28-day period to opt out of the costs regime did not begin until the Appellant was made aware of the notice in November 2015, making the opt-out request timely and depriving the Tribunal of power to award costs to the Respondents.

Court Disposition

Application for costs denied

Orders

  • No order as to costs; Respondents' application for costs refused