Technetix Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 369 (TC) (27 July 2015)

Technetix Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 369 (TC) (27 July 2015)

The application for an extension of time to apply for costs was refused because the delay was significant, there was no good explanation for the delay, and the appellant's case for unreasonable conduct by HMRC was not strong. The balance of prejudice between the parties was finely balanced and did not outweigh the need for compliance with procedural time limits.

Citation
[2015] UKFTT 369
Parties
Appellant: Technetix Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 July 2015
Procedural Posture
Tribunal Costs Application / Application for Extension of Time to Apply for Costs After Withdrawal of Substantive Appeal
Outcome
Application for extension of time to apply for costs refused; application dismissed.
Legal Topics
Costs Applications, Extension of Time, Tribunal Procedure, Unreasonable Conduct, Binding Tariff Information
Tax Law Civil Procedure Costs Applications Extension of Time Tribunal Procedure Unreasonable Conduct Binding Tariff Information

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Parties

Technetix Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tribunal Costs Application / Application for Extension of Time to Apply for Costs After Withdrawal of Substantive Appeal

Legal Issues

  1. 1 Whether the appellant should be permitted to make an application for costs out of time
  2. 2 Whether the appellant's representative was duly authorised for the costs application
  3. 3 Whether HMRC acted unreasonably in defending or conducting the proceedings

Ratio Decidendi

The application for an extension of time to apply for costs was refused because the delay was significant, there was no good explanation for the delay, and the appellant's case for unreasonable conduct by HMRC was not strong. The balance of prejudice between the parties was finely balanced and did not outweigh the need for compliance with procedural time limits.

Court Disposition

Application for extension of time to apply for costs refused; application dismissed.