Sumitomo Mitsui Banking Corporation Europe Ltd v HMRC (No 2)

Administration and appeals: Appeal dismissed but costs awarded to appellant

The case of Sumitomo Mitsui Banking Corporation Europe Ltd v HMRC (No 2) (TC00505 – 18 May) follows on from Tribunal Decision TC00089 where the Tribunal upheld HMRC's contention that certain services had been supplied in the UK. Following this decision the company (E) applied for costs of more than £300 000 contending that HMRC had acted unreasonably in that the reasons given in their Skeleton Argument were significantly different from those given in their Statement of Case and that it had only received HMRC's Skeleton Argument three days before the hearing of the appeal. The Tribunal found that 'there was a material and substantive difference between HMRC's skeleton argument and its statement of case' but held that the amount which E had claimed was excessive. The Tribunal ordered that HMRC should pay E costs...