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:  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.
Release date: 14 October 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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