Costs
In Brayfal Ltd v HMRC (No 5) (Ch D – 2 March) a company (B) had reclaimed substantial amounts of input tax in relation to transactions in mobile telephones. HMRC rejected the claim on the grounds that the transactions formed part of a ‘missing trader intra-Community fraud’. B appealed contending that it was not aware that the transactions were fraudulent. The First-tier Tribunal had accepted B’s evidence and allowed the appeal and the Upper Tribunal upheld this decision.
The First-Tier Tribunal awarded the company 90% of its costs. The company appealed to the Ch D contending that this award was too low. The Ch D rejected this contention and upheld the Tribunal decision. Lewison J observed that ‘a Tribunal is entitled to make a partial costs order when a party has not been wholly successful; and it is equally well-known that a party...
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Costs
In Brayfal Ltd v HMRC (No 5) (Ch D – 2 March) a company (B) had reclaimed substantial amounts of input tax in relation to transactions in mobile telephones. HMRC rejected the claim on the grounds that the transactions formed part of a ‘missing trader intra-Community fraud’. B appealed contending that it was not aware that the transactions were fraudulent. The First-tier Tribunal had accepted B’s evidence and allowed the appeal and the Upper Tribunal upheld this decision.
The First-Tier Tribunal awarded the company 90% of its costs. The company appealed to the Ch D contending that this award was too low. The Ch D rejected this contention and upheld the Tribunal decision. Lewison J observed that ‘a Tribunal is entitled to make a partial costs order when a party has not been wholly successful; and it is equally well-known that a party...
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