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.

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.

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