Filipek & Anor v The Home Office [2014] UKFTT 574 (TC) (06 June 2014)

Filipek & Anor v The Home Office [2014] UKFTT 574 (TC) (06 June 2014)

Altion Ltd acted unreasonably and negligently by failing to verify the identity and authority of the persons instructing it before lodging appeals in the names of Wojciech Filipek and Eston GmbH. This failure directly caused the Home Office to incur costs in defending proceedings that should not have been brought. The Tribunal has jurisdiction to make a wasted costs order against Altion Ltd as representative, notwithstanding the use of hijacked names, and it is just to do so.

Citation
[2014] UKFTT 574
Parties
Applicant: Home Office; Respondent to Application: Altion Ltd; Purported Appellant (in Underlying Appeals): Wojciech Filipek; Purported Appellant (in Underlying Appeals): Eston GmbH
Jurisdiction
United Kingdom
Judgment Date
06 June 2014
Procedural Posture
Excise Duty Appeal / Costs Application / Costs Application Following Strike Out of Appeals
Outcome
Application for wasted costs order granted against Altion Ltd.
Legal Topics
Wasted Costs Orders, Unreasonable Conduct by Representatives, Verification of Client Identity, Excise Duty Appeals, Tribunal Costs Powers
Tax Law Tribunal Procedure Professional Negligence Wasted Costs Orders Unreasonable Conduct by Representatives Verification of Client Identity Excise Duty Appeals Tribunal Costs Powers

Case Brief

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Parties

Home Office

Applicant

Altion Ltd

Respondent to Application

Wojciech Filipek

Purported Appellant (in Underlying Appeals)

Eston GmbH

Purported Appellant (in Underlying Appeals)

Procedural Posture

Excise Duty Appeal / Costs Application / Costs Application Following Strike Out of Appeals

Legal Issues

  1. 1 Whether Altion Ltd, as representative, acted unreasonably and negligently in bringing and conducting appeals without verifying client identity
  2. 2 Whether the Tribunal has jurisdiction to make a wasted costs order where the named appellants were not the true clients
  3. 3 Whether costs should be awarded against Altion Ltd for the Home Office's expenses in defending the appeals

Ratio Decidendi

Altion Ltd acted unreasonably and negligently by failing to verify the identity and authority of the persons instructing it before lodging appeals in the names of Wojciech Filipek and Eston GmbH. This failure directly caused the Home Office to incur costs in defending proceedings that should not have been brought. The Tribunal has jurisdiction to make a wasted costs order against Altion Ltd as representative, notwithstanding the use of hijacked names, and it is just to do so.

Court Disposition

Application for wasted costs order granted against Altion Ltd.

Orders

  • Altion Ltd to pay the Home Office's costs of defending the appeals from notification of appeal to the costs application, amount to be determined following provision of a detailed breakdown by the Home Office.
  • If parties cannot agree the amount or basis of costs, they may revert to the Tribunal for determination.