Wheeler v Revenue & Customs (PROCEDURE - application for costs against person who is an individual) [2019] UKFTT 336 (TC) (29 May 2019)

Wheeler v Revenue & Customs (PROCEDURE - application for costs against person who is an individual) [2019] UKFTT 336 (TC) (29 May 2019)

The appellant acted unreasonably in bringing and conducting the second appeal by relying on arguments already dismissed and failing to attend the hearing, causing the respondents to incur costs. However, as there is no evidence the appellant has the means to pay, the costs order is not to be enforced without...

Source-derived case information.

Citation
[2019] UKFTT 336
Parties
Appellant: Paul Wheeler; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
29 May 2019
Procedural Posture
Application for Costs in Tax Penalty Appeal / Post Appeal Costs Determination
Outcome
Application for costs allowed with enforcement stayed
Legal Topics
Costs Orders, Unreasonable Conduct, Tribunal Procedure, Financial Means Assessment
Tax Law Civil Procedure Costs Orders Unreasonable Conduct Tribunal Procedure Financial Means Assessment

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Parties

Paul Wheeler

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Application for Costs in Tax Penalty Appeal / Post Appeal Costs Determination

Legal Issues

  1. 1 Whether the appellant acted unreasonably in bringing or conducting the second appeal
  2. 2 Whether the costs incurred by the respondents were due to the appellant's unreasonable behaviour
  3. 3 Whether the appellant has the means to pay a costs order

Ratio Decidendi

The appellant acted unreasonably in bringing and conducting the second appeal by relying on arguments already dismissed and failing to attend the hearing, causing the respondents to incur costs. However, as there is no evidence the appellant has the means to pay, the costs order is not to be enforced without Tribunal permission.

Court Disposition

Application for costs allowed with enforcement stayed

Orders

  • Appellant to pay respondents' costs of £4,695.15; order not to be enforced without Tribunal permission.