Goldshine Trade Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0229 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan on 11 July 2019.

Read the full decision in Goldshine Trade Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0229 (TCC).

PROCEDURE – application for security for costs CPR Rule 25 – whether reason to believe appellant will be unable to pay respondents’ costs if ordered to do so – yes – whether just to make an order in the circumstances of the case – yes – application granted.

Published 22 July 2019