Security For Costs Of VAT Appeal

13 Jun 2008

In a decision in the Chancery Division in the appeals in Calltel and Opto v HMRC, delivered on 6th June 2008, Mr Justice Briggs has awarded HMRC security for its costs against the appellant taxpayers. Calltel is an appeal to the High Court from the VAT & Duties Tribunal’s decision of 20th July 2007 that the appellants were knowingly connected with MTIC fraud. It is believed to be the first time that HMRC have asked for (and received) security for costs in a VAT or Duties appeal. Security was ordered both for the costs already incurred and awarded below and against future costs of the appeal.

Philip Moser is junior counsel for HMRC.

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Philip Moser QC