- IPEC—cap on total costs is inclusive of VAT (Response Clothing v Edinburgh Woollen Mill)
- What are the practical implications of this case?
- What was the background?
- What did the IPEC decide?
- Case details
IP analysis: The Intellectual Property Enterprise Court has given a judgment in a costs case finding that the wording of CPR 45.31(a) was unambiguous, therefore a party claiming VAT on its costs can only recover a total of £50,000, including VAT, subject only to CPR 45.32—unreasonable behaviour by a party—and/or exceptional circumstances.
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