Harrods (UK) Ltd v Revenue and Customs: VDT 1 Nov 2005

VDT VALUE ADDED TAX – Direction to pay costs to the successful party (the Appellant) – rule 29(1) of the VAT Tribunals Rules 1986 – whether costs should be awarded on the standard basis or alternatively on the indemnity basis – CPR rule 44.4 applied by analogy – in the light of their conduct of the litigation, the Commissioners directed to pay costs on the indemnity basis

Citations:

[2005] UKVAT V19318

Links:

Bailii

Statutes:

VAT Tribunals Rules 1986 29(1)

Citing:

CitedReid 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 . .
Lists of cited by and citing cases may be incomplete.

VAT, Costs

Updated: 04 July 2022; Ref: scu.238043