Maryan (t/a Hazeldene Catering) v Revenue & Customs [2012] UKFTT 215 (TC) (26 March 2012)

Maryan (t/a Hazeldene Catering) v Revenue & Customs [2012] UKFTT 215 (TC) (26 March 2012)

The Tribunal held that its jurisdiction to award costs was limited to costs incurred after the commencement of proceedings before the First-tier Tribunal (15 June 2009), and only if HMRC acted unreasonably in defending or conducting those proceedings. The Tribunal found that HMRC's conduct post-appeal notification was reasonable, with active review and timely withdrawal of weak cases, and thus no order for costs was warranted.

Citation
[2012] UKFTT 215 (TC)
Parties
Appellant: Thomas Maryan t/a Hazeldene Catering; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 March 2012
Procedural Posture
First Tier Tribunal (tax) Costs Application / Decision on Application for Costs Following Settlement of Substantive Appeals
Outcome
Application for costs dismissed
Legal Topics
Costs in Tribunal Proceedings, Unreasonable Conduct, Jurisdiction of First Tier Tribunal, Income Tax, PAYE Determinations, Discovery Assessments
Tax Law Tribunal Procedure Costs in Tribunal Proceedings Unreasonable Conduct Jurisdiction of First Tier Tribunal Income Tax PAYE Determinations Discovery Assessments

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Parties

Thomas Maryan t/a Hazeldene Catering

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

First Tier Tribunal (tax) Costs Application / Decision on Application for Costs Following Settlement of Substantive Appeals

Legal Issues

  1. 1 Whether the Tribunal had jurisdiction to award costs for alleged unreasonable conduct by HMRC
  2. 2 Whether HMRC acted unreasonably in defending or conducting the proceedings
  3. 3 Whether the Appellant's schedule of costs was sufficiently detailed and reasonable

Ratio Decidendi

The Tribunal held that its jurisdiction to award costs was limited to costs incurred after the commencement of proceedings before the First-tier Tribunal (15 June 2009), and only if HMRC acted unreasonably in defending or conducting those proceedings. The Tribunal found that HMRC's conduct post-appeal notification was reasonable, with active review and timely withdrawal of weak cases, and thus no order for costs was warranted.

Court Disposition

Application for costs dismissed

Orders

  • No order for costs is made.