Mr E v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 771 (TC) (27 December 2018)

Mr E v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 771 (TC) (27 December 2018)

The Respondents acted unreasonably by failing to withdraw the information notice within a reasonable period after being notified of the appeal, as all relevant arguments and evidence were already available to them. The costs recoverable are limited to those incurred by the Appellant after 2 February 2018 and before notification of withdrawal on 5 March 2018, plus the costs of the costs application and related proceedings. The Appellant’s schedule of costs was deficient and must be revised to comply with the required detail.

Citation
[2018] UKFTT 771
Parties
Appellant: Mr E; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 December 2018
Procedural Posture
Costs Application in Tax Appeal / Post Withdrawal, Application for Costs Order
Outcome
Application for costs granted in part
Legal Topics
Costs Orders, Unreasonable Conduct, Tribunal Procedure, Information Notices, Summary Assessment of Costs
Tax Law Civil Procedure Costs Orders Unreasonable Conduct Tribunal Procedure Information Notices Summary Assessment of Costs

Case Brief

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Parties

Mr E

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Costs Application in Tax Appeal / Post Withdrawal, Application for Costs Order

Legal Issues

  1. 1 Whether the Respondents acted unreasonably in conducting the proceedings, justifying a costs order under Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  2. 2 Whether the Appellant’s schedule of costs complied with Rule 10(3)(b)
  3. 3 What costs are recoverable in consequence of the Respondents’ unreasonable conduct

Ratio Decidendi

The Respondents acted unreasonably by failing to withdraw the information notice within a reasonable period after being notified of the appeal, as all relevant arguments and evidence were already available to them. The costs recoverable are limited to those incurred by the Appellant after 2 February 2018 and before notification of withdrawal on 5 March 2018, plus the costs of the costs application and related proceedings. The Appellant’s schedule of costs was deficient and must be revised to comply with the required detail.

Court Disposition

Application for costs granted in part

Orders

  • Respondents to pay the Appellant’s costs incurred after 2 February 2018 and before 5 March 2018, plus the costs of the costs application and these proceedings, subject to submission and agreement (or summary assessment) of a revised schedule of costs compliant with Tribunal requirements.