GSM Export (UK) Ltd and Another v Revenue and Customs: UTTC 14 Oct 2014

PROCEDURE – application for an order for security for costs – CPR, rule 25 – whether reason to believe appellants will be unable to pay respondents’ costs if ordered to do so – significance of ATE insurance – whether just to make an order in all the circumstances of the case – weight to be attached to lateness of application

[2014] UKUT 457 (TCC), [2015] BPIR 47, [2015] STC 504
Civil Procedure Rules 25
England and Wales

Costs, Civil Procedure Rules

Updated: 22 December 2021; Ref: scu.538013