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, acting by Mr Galvin, acted negligently and unreasonably by failing to verify the identity of its clients before lodging appeals, causing the Home Office to incur wasted costs. The Tribunal has jurisdiction to make a wasted costs order or an order for costs for unreasonable behaviour against Altion Ltd as representative, even though the named appellants were not the true clients.

Citation
[2014] UKFTT 574 (TC)
Parties
Applicant: Home Office; Respondent to Application: Altion Ltd; Purported Appellant: Wojciech Filipek; Purported Appellant: Eston GmbH
Jurisdiction
United Kingdom
Judgment Date
06 June 2014
Procedural Posture
Excise Duty Appeal (costs Application) / Costs Application After Appeals Struck Out
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 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

Eston GmbH

Purported Appellant

Procedural Posture

Excise Duty Appeal (costs Application) / Costs Application After Appeals Struck Out

Legal Issues

  1. 1 Whether Altion Ltd, as representative, acted unreasonably and negligently in failing to verify the identity of its purported clients before lodging appeals.
  2. 2 Whether the Tribunal has jurisdiction to make a wasted costs order or an order for costs for unreasonable behaviour against Altion Ltd when the named appellants were not the true clients.

Ratio Decidendi

Altion Ltd, acting by Mr Galvin, acted negligently and unreasonably by failing to verify the identity of its clients before lodging appeals, causing the Home Office to incur wasted costs. The Tribunal has jurisdiction to make a wasted costs order or an order for costs for unreasonable behaviour against Altion Ltd as representative, even though the named appellants were not the true clients.

Court Disposition

Application for wasted costs order granted against Altion Ltd.

Orders

  • Altion Ltd to pay the Home Office's costs of defending the proceedings from notification of appeal up to and including the costs of this application.
  • Home Office to provide a detailed breakdown of costs within 28 days; if parties cannot agree the amount, they may revert to the Tribunal for determination.