R (on the application of Whistl UK Ltd (formerly TNT Post UK Ltd)) v Revenue and Customs Commissioners

Costs – Order for costs. Following the substantive judgment on the parties' dispute, the Administrative Court determined the costs of two claims. With respect to the first claim, it held that it would not be right to disallow any part of the defendant Revenue and Customs Commissioners' (the Revenue) costs, but its costs in respect of appearing at the permission hearing would be excluded and the interested party was not entitled to its costs. With respect to the second claim, the claimant should have 30% of its costs as against the Revenue, as although it had succeeded, its claim had been misconceived and had failed in its objective.