The High Court considered whether an accidental omission of ’VAT’ in a previous costs award should be put right.
The Western Saharan Campaign UK argued that it was annexed by Morocco back in 1975. A dispute arose in respect of fisheries agreements relating to waters off Western Sahara; were they actually Moroccan waters?
The substantive dispute, and costs application bounced between Courts in the UK and Europe. Finally, the High Court held that an award of costs must be net of VAT.
In the circumstances that seems obvious to me!
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.