Hegarty & Anor v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 226 (TC) (04 April 2019)

Hegarty & Anor v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 226 (TC) (04 April 2019)

HMRC’s conduct in defending and conducting the proceedings was not unreasonable; their actions were supported by case law, and tactical errors did not amount to unreasonable conduct under the applicable rules.

Citation
[2019] UKFTT 226 (TC)
Parties
Appellants: Michael & Flora Hegarty; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 April 2019
Procedural Posture
Application for Costs / Post Substantive Appeal, Costs Application
Outcome
application for costs dismissed
Legal Topics
Costs Application, Unreasonable Conduct, Schedule 36 Finance Act 2008, Tribunal Procedure Rules
Tax Law Procedural Law Costs Application Unreasonable Conduct Schedule 36 Finance Act 2008 Tribunal Procedure Rules

Case Brief

Summary, issues, holding and outcome

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Parties

Michael & Flora Hegarty

Appellants

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Costs / Post Substantive Appeal, Costs Application

Legal Issues

  1. 1 Whether HMRC acted unreasonably in defending or conducting the proceedings under rule 10(1)(b)
  2. 2 Whether costs incurred before lodging the appeal are claimable
  3. 3 Whether failure to produce a witness amounts to unreasonable conduct

Ratio Decidendi

HMRC’s conduct in defending and conducting the proceedings was not unreasonable; their actions were supported by case law, and tactical errors did not amount to unreasonable conduct under the applicable rules.

Court Disposition

application for costs dismissed

Orders

  • No order as to costs