Costs
First National Trustco (UK) Ltd and another company v Page and others [2018] EWHC 899 (Ch), [2018] All ER (D) 148 (Apr)
The defendants’ application for relief from sanctions pursuant to CPR 3.9(1) for a failure to file their costs budget was rejected. The Chancery Division held that the defendants’ failure to comply with directions was serious and significant, had been caused by the solicitor’s misunderstanding of the effect of court documents which was not a good enough reason for the breach, and thus considering all the circumstances of the case, relief from sanctions ought not be granted.
Customs & excise
Invicta Foods Ltd v Revenue and Customs Commissioners [2018] EWCA Civ 2204, [2018] All ER (D) 98 (Oct)
The respondent, Revenue and Customs Commissioners, were wrong to classify an imported raw seasoned chicken product by the appellant, Invicta, under Ch 2 of the Combined Nomenclature (CN) (the system used to classify imported products for customs duty purposes and to impose a common customs tariff on imports from outside the European Union). The Court of Appeal, Civil Division, held that the comparative taste test
