Litigation Recent Desicions 20/12/94

Appeal against tax costs. Tribunals Rules 1986/590 R.29 - Power to award costs. Commissioners of Customs & Excise v Valerian Raz and Portcullis (Vat Consultancy) Ltd (1994) (Macpherson J) 21/11/94

Summary: Costs are only awarded at common law on an indemnity basis so that if a party has no liability for costs there is no jurisdiction to make an order in his favour.

Appeal by Customs & Excise Commissioners against VAT tribunal decision awarding costs to the first respondent in respect of his appeal against a tax assessment in which he had been represented by the second respondent.