Tradium Ltd v Revenue & Customs [2012] UKFTT 421 (TC) (26 June 2012)

Tradium Ltd v Revenue & Customs [2012] UKFTT 421 (TC) (26 June 2012)

The appellant failed to discharge the burden of proof to show, on the balance of probabilities, that it would suffer hardship if required to pay the assessed excise duty. The evidence provided was insufficient and unreliable. The appellant's representative acted unreasonably by failing to provide documents in advance, justifying a costs order against the appellant.

Citation
[2012] UKFTT 421 (TC)
Parties
Appellant: Tradium Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 June 2012
Procedural Posture
Excise Duty Appeal / Application for Relief Against Payment of Assessed Tax Pending Appeal on Grounds of Hardship; Application for Costs
Outcome
Hardship application dismissed; costs awarded against appellant; appellant's application for costs dismissed.
Legal Topics
Excise Duty, Hardship Applications, Costs Orders, Tribunal Procedure
Tax Law Administrative Law Excise Duty Hardship Applications Costs Orders Tribunal Procedure

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Parties

Tradium Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Application for Relief Against Payment of Assessed Tax Pending Appeal on Grounds of Hardship; Application for Costs

Legal Issues

  1. 1 Whether the appellant demonstrated on the balance of probabilities that it would suffer financial hardship if required to pay the assessed excise duty pending appeal
  2. 2 Whether the appellant or its representative acted unreasonably in the conduct of proceedings, justifying a costs order
  3. 3 Whether there was procedural impropriety in the conduct of the hearing

Ratio Decidendi

The appellant failed to discharge the burden of proof to show, on the balance of probabilities, that it would suffer hardship if required to pay the assessed excise duty. The evidence provided was insufficient and unreliable. The appellant's representative acted unreasonably by failing to provide documents in advance, justifying a costs order against the appellant.

Court Disposition

Hardship application dismissed; costs awarded against appellant; appellant's application for costs dismissed.

Orders

  • Appellant's application for relief from payment of assessed excise duty on grounds of hardship is refused.
  • Appellant ordered to pay HMRC costs of £654 for the adjourned hearing.