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 Appellant's application for costs was refused due to failure to comply with procedural requirements by not submitting a detailed schedule of costs, and not remedying the deficiency after being given adequate opportunity.

Citation
[2014] UKFTT 304 (TC)
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 / Application for Costs After Withdrawal of Disputed Decision
Outcome
Application for costs refused
Legal Topics
Costs Applications, Excise Duty Assessment, Procedural Compliance, Unreasonable Conduct
Tax Law Tribunal Procedure Costs Applications Excise Duty Assessment Procedural Compliance Unreasonable Conduct

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Parties

R A Drinks Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Application for Costs After Withdrawal of Disputed Decision

Legal Issues

  1. 1 Whether the Appellant's application for costs should be granted despite procedural deficiencies
  2. 2 Whether costs incurred in preparation of the notice of appeal are recoverable

Ratio Decidendi

The Appellant's application for costs was refused due to failure to comply with procedural requirements by not submitting a detailed schedule of costs, and not remedying the deficiency after being given adequate opportunity.

Court Disposition

Application for costs refused