COSTS – Indemnity basis – Commissioners accepted that taxpayers’ appeal succeeded – Commissioners offered to pay taxpayers’ costs – Taxpayers applied for indemnity costs on grounds that Commissioners had changed their reasons for original decision after appeal had been lodged – Whether conduct of Commissioners so unreasonable as to warrant award of costs on indemnity basis – No – Application dismissed
COSTS – Parliamentary Answer – Successful Appellants applied unsuccessfully for indemnity costs – Commissioners sought award of their costs incurred in resisting the Appellants’ costs application – Appellants relied on Parliamentary Answer – Whether Tribunal precluded from awarding costs to the Commissioners – No – Commissioners’ application allowed
Citations:
[2005] UKVAT V19189
Links:
Jurisdiction:
England and Wales
Citing:
Cited – Reid Minty (a firm) v Taylor CA 2002
New CPR govern Indemnity Costs awards
The defendant had successfully defended the main claim and now appealed against the refusal of an order for costs on an indemnity basis even though judge thought that the claimants had behaved unreasonably. He had said that some conduct deserving of . .
Cited by:
Appeal from – Fosberry and Another v Revenue and Customs ChD 22-May-2007
The claimant appealed against an order setting at nil his costs after the court found that his agreement with his solicitors as to payment infringed the relative regulations. . .
Lists of cited by and citing cases may be incomplete.
VAT, Costs
Updated: 15 July 2022; Ref: scu.229617