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The Court of Appeal has affirmed the High Court's decision that the Collector General is entitled to recover substantial unpaid taxes from two appellants, rejecting the argument that the fee agreement between the Collector General and his solicitors was champertous and thus unlawful. The appellants, life and business partners, had contested the amounts claimed and argued that the fee agreement constituted a champertous arrangement, which would invalidate the proceedings. However, the High Court found the amounts claimed to be duly proven and champerty could not be raised as a defence to the proceedings, which decision was affirmed on appeal.
Collector General, unpaid taxes, appellants, business partners, Tax Appeals Commission (TAC), summary judgment, plenary hearing, champerty, fee agreement, High Court, Court of Appeal, maintenance, legal costs, adjudication, Legal Services Regulation Act 2015, indemnity principle, statutory interest, taxation of costs, proceeds of litigation, access to justice, constitutional right.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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