Drummond v Revenue and Customs Commissioners [2016] UKUT 221 (TCC), [2016] All ER (D) 21 (Jun)
The Upper Tribunal (Tax and Chancery Chamber) (the UT) held that it had jurisdiction to make a protective costs order (PCO) and that the governing principles set out in R (Corner House Research) v Secretary of State for Trade and Industry [2005] 4 All ER 1, would apply accordingly. However, in the present case, the UT set aside a previously imposed PCO on the basis that the order had been made without giving reasons and, more fundamentally, on a misunderstanding of the Revenue and Customs Commissioners’ position.
