header-logo header-logo

Tax—First Tier Tribunal

28 February 2014
Issue: 7596 / Categories: Case law , Law digest , In Court
printer mail-detail

Softhouse Consulting Ltd v Revenue and Customs Commissioners [2014] All ER (D) 224 (Feb)

There were two factors which were likely to arise in any case in which a respondent was seeking to recover costs of resisting an application. The first was that an applicant had only to show that it was arguable that the FTT had made an error of law which had affected the outcome of the appeal before it. An application for permission was not an occasion for arguing the appeal itself, nor was it an opening for the respondent to seek to stifle an appeal when the applicant was able to show an arguable error of law. The second was that the fact of an oral application necessarily implied that the applicant had already failed twice, on paper applications, to secure permission. A respondent should ordinarily be cautious about incurring costs against that background. In the light of those factors, respondents seeking their costs of resisting an application, whether the Revenue or taxpayers, would bear the burden of demonstrating that intervention (rather

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Charles Pigott of Mills & Reeve reports on Haynes v Thomson, the first judicial application of the Supreme Court’s For Women Scotland ruling in a discrimination claim, in this week's NLJ
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
back-to-top-scroll