GSM Export (UK) Limited and Sprint Cellular Division Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0457 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner on 14 October 2014.
Read the full decision in . PROCEDURE 鈥� application for an order for security for costs 鈥� CPR, rule 25 - whether reason to believe appellants will be unable to pay respondents鈥� costs if ordered to do so 鈥� significance of ATE insurance 鈥� whether just to make an order in all the circumstances of the case 鈥� weight to be attached to lateness of application.
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Published 1 December 2016