Cozens v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 390 (TC) (03 June 2016)

Cozens v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 390 (TC) (03 June 2016)

The application for costs was made over five months late without good reason, the delay was serious, and the solicitors' ignorance of the rules was not a valid excuse. Considering all circumstances, including the need for compliance with rules and the lack of prejudice to the Appellant, it was not in the interests of justice to extend time. The application was refused.

Citation
[2016] UKFTT 390 (TC)
Parties
Appellant: John Cozens; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 June 2016
Procedural Posture
Application for Costs in Tax Appeal / Post Judgment, Application for Extension of Time to Apply for Costs
Outcome
Application for extension of time refused; costs application not admitted.
Legal Topics
Extension of Time, Costs Applications, Relief From Sanctions, Excise Duty Assessment, Tribunal Procedure
Tax Law Civil Procedure Extension of Time Costs Applications Relief From Sanctions Excise Duty Assessment Tribunal Procedure

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Parties

John Cozens

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Costs in Tax Appeal / Post Judgment, Application for Extension of Time to Apply for Costs

Legal Issues

  1. 1 Whether the Tribunal should extend time for the Appellant's out-of-time application for costs
  2. 2 Whether there was a good reason for the delay in making the costs application

Ratio Decidendi

The application for costs was made over five months late without good reason, the delay was serious, and the solicitors' ignorance of the rules was not a valid excuse. Considering all circumstances, including the need for compliance with rules and the lack of prejudice to the Appellant, it was not in the interests of justice to extend time. The application was refused.

Court Disposition

Application for extension of time refused; costs application not admitted.

Orders

  • Refusal to extend time for costs application
  • Costs application not admitted