Frank Saul (Fashions) Ltd v Commissioners of Her Majesty's Revenue and Customs
Chancery Division, Vos J, 18 May 2012
Commissioners of Her Majesty's Revenue and Customs (HMRC) pursued a winding-up petition, based on unpaid penalties. The company was able to demonstrate that the penalties were not due, and the petition was dismissed by consent. The company sought costs against HMRC on the indemnity basis, but the registrar made no order for costs, due to the company's unreasonable conduct. Vos J dismissed the company's appeal. Looking at matters in the round, it was appropriate to consider both pre and post-petition conduct. Whilst there was fault on both sides, the company had behaved unreasonably.
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