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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> King & Anor (t/a Barbury Shooting School) v Customs & Excise [2003] UKVAT V18313 (12 September 2003) URL: https://www.bailii.org/uk/cases/UKVAT/2003/V18313.html Cite as: [2003] UKVAT V18313 |
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King & Anor (t/a Barbury Shooting School) v Customs & Excise [2003] UKVAT V18313 (12 September 2003)
COSTS – determination of amount – relevance of CPR – hourly rates
LONDON TRIBUNAL CENTRE
MR AND MRS J KING
T/A BARBURY SHOOTING SCHOOL Appellants
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MR R L BARLOW (Chairman)
Sitting in public in London on 11 June 2003
Mr J Gillett of Dennis and Turnbull accountants, for the Appellants
Mr A McNab of counsel, instructed by the Solicitor for HM Customs and Excise, for the Respondents
'It is not to be supposed that if the tribunal itself assesses the costs it can make its determination capriciously, or on any basis which is not justified in law. In other words, the relevant law governing the assessment of costs in this context is the same whether the costs are determined by the tribunal or by the taxing master.'
It should be borne in mind that what was in issue in the Nader case was a point of principle about losses allegedly sustained by the appellant as a result of the closure of its business pending the outcome of the appeal.
LON/02/228