GSM Export (UK) Limited and Sprint Cellular Division Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0457 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 14 October 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 14 October 2014

Read the full decision in GSM Export (UK) Limited and Sprint Cellular Division Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0457 (TCC). PROCEDURE – application for an order for security for costs – CPR, rule 25 - whether reason to believe appellants will be unable to pay respondents’ costs if ordered to do so – significance of ATE insurance – whether just to make an order in all the circumstances of the case – weight to be attached to lateness of application.

Published 1 December 2016