Michael May (led by Dominic O’Sullivan KC) appeared for the appellants, instructed by HLS Tax Law.
This judgement was published in addition to the Court’s reasons in respect of an appeal from related first instance judgements, specifically concerning the form of orders and costs. The Court considered the effect of the respondent’s refusal of the settlement offers, the nature of the proceedings involved in the case, and the respondent’s proposed orders.
The Court ordered that the appeal be allowed in part, with the respondent’s objection decision set aside and remitted to the respondent for reconsideration according to law. It was also ordered that the respondent pay 70% of the Applicant’s costs of the proceeding, and that the Appellants pay 70% of the respondent’s costs of the appeal.
The judgment can be read by clicking here
