||All England Reporter
|| All ER (D) 39 (Aug)
|| EWHC 1945 (Ch)
David Richards J
||Nicholas Bacon (instructed by the Solicitor for Revenue and Customs) for the commissioners.
||Colin Challenger (instructed by Thomas Cooper) for the defendant.
||4 August 2008
Costs - Order for costs - Set off - County court judgment granted in favour of Commissioners for Revenue and Customs against company - VAT and Duties Tribunal awarding costs against Commissioners - Commissioners applying to High Court for leave to set-off costs against previous county court judgment - Whether High Court having jurisdiction to set-off - Whether court to exercise discretion and decline to order set-off - The s 25 - The County Court Act 1984, s 72.
Costs Order for costs. In the instant case, although an award of costs, following proceedings before the VAT and Duties Tribunal between the commissioners for Revenue and Customs (the commissioners) and a company, X, in relation to X's liability under a County Court judgment for unpaid PAYE income tax and national insurance contributions, had been made by a tribunal, it was the Supreme Court, as part of the High Court, which in terms had ordered the payment of costs by the commissioners to X. Accordingly, it was an order in the High Court to which s72 of the County Court Act 1984 applied. It followed that the High Court had jurisdiction to give leave for a set-off pursuant to s72 of that Act. of the Crown Proceedings Act 1947 permitted the court to give leave for a set-off of orders in favour of, and against, the Crown. In the instant case, in the absence of persuasive facts against permitting set-off, it was right to give leave for set-off. On balance, and considering that the commissioners had been deprived of its own costs and would, by set-off, lose the right to recover 30,500 from its judgment against the defendant, it was right to permit the set-off sought by the commissioners.
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