R A Drinks Ltd v Revenue & Customs [2014] UKFTT 304 (TC) (25 March 2014)

R A Drinks Ltd v Revenue & Customs [2014] UKFTT 304 (TC) (25 March 2014)

The application for costs was refused because the Appellant failed to comply with procedural requirements by not submitting a schedule of costs, and did not remedy the deficiency after being given adequate opportunity.

Citation
[2014] UKFTT 304
Parties
Appellant: R A Drinks Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
25 March 2014
Procedural Posture
Appeal / Costs Application Following Withdrawal of Disputed Decision
Outcome
Application for costs refused
Legal Topics
Costs Orders, Excise Duty, Tribunal Procedure Rules
Tax Law Tribunal Procedure Costs Orders Excise Duty Tribunal Procedure Rules

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Parties

R A Drinks Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Costs Application Following Withdrawal of Disputed Decision

Legal Issues

  1. 1 Whether the Appellant is entitled to a costs order following HMRC's withdrawal of the disputed decision
  2. 2 Compliance with Tribunal Procedure Rules for costs applications

Ratio Decidendi

The application for costs was refused because the Appellant failed to comply with procedural requirements by not submitting a schedule of costs, and did not remedy the deficiency after being given adequate opportunity.

Court Disposition

Application for costs refused

Orders

  • No costs order made