CHANCERY DIVISION
ON APPEAL FROM THE VAT & DUTIES TRIBUNAL (MANCHESTER)
(CHAIRMAN MR J D DEMACK)
Strand London WC2A 2LL |
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B e f o r e :
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SUMMER PALACE LIMITED | Appellant | |
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THE COMMISSIONERS OF CUSTOMS AND EXCISE | Respondents |
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Mr Nicholas M Smith (instructed by the Solicitor for Customs and Excise) for the Respondents
Hearing: December 1, 2004
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Crown Copyright ©
Mr Justice Lawrence Collins:
I Introduction
II The Decision
III The Appellant's argument
"(1) A tribunal may direct that a party or applicant shall pay to the other party to the appeal or application—
(a) within such period as it may specify such sum as it may determine on account of the costs of such other party of and incidental to and consequent upon the appeal or application; or
(b) the costs of such other party of and incidental to and consequent upon the appeal or application to be taxed by a Taxing Master of the Supreme Court or a district judge of the High Court of Justice of England and Wales……"
IV Conclusions