United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> GSM Export (UK) Ltd & Anor v Revenue And Customs [2014] UKUT 457 (TCC) (14 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/457.html
Cite as: [2014] BVC 539, [2015] BPIR 47, [2014] UKUT 457 (TCC), [2015] STC 504

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GSM Export (UK) Ltd & Anor v evenue And Customs [2014] UKUT 457 (TCC) (14 October 2014)

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

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