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HMRC v Taylor; HMRC v Haimendorf

Costs of appeal to Upper Tribunal

Following the Upper Tribunal decision in HMRC v Taylor & Haimendorf [2011] STC 126 HMRC applied for costs of £17 990 including a claim for £8 010 in respect of 38 hours’ attendance on documents. The shareholders objected to HMRC’s claims. In HMRC v Taylor; HMRC v Haimendorf (Upper Tribunal – 4 March) the Upper Tribunal held that HMRC were entitled to reasonable costs but that the claim for £8 010 was excessive and reduced the amount in question to £925 (representing five hours’ work by a grade C lawyer and one hour by a grade A lawyer). The Tribunal therefore awarded HMRC total costs of £10 905.

Why it matters: The successful party in an appeal to the Upper Tribunal is entitled to reasonable costs but it is possible to object to the amount of costs claimed where...

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