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Costs in the tribunal

09 December 2014 / Oliver Marre
Issue: 4481 / Categories: Comment & Analysis , tribunal costs , Admin
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An unlikely connection between Andrew Mitchell MP and Apollo Fuels

KEY POINTS

  • HMRC resisted Apollo Fuels’ late costs application to the Upper Tribunal.
  • The relevance of Mitchell v News Group Newspapers to  costs in tax tribunal proceedings.
  • A late application from HMRC was successful in Leeds City Council v CRC.
  • Any injustice that would be suffered by either side in the granting of a costs order should be considered.

What is the connection between plebgate and the costs regime in the tax tribunals?

It might seem unlikely that there is a link but the application of the decision of the Court of Appeal in Mitchell v News Group Newspapers Ltd [2014] 1 WLR 795 to tribunal proceedings is a matter which should be of interest to anyone who litigates tax disputes.

Mitchell was a widely publicised decision in which the Court of Appeal...

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