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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