Costs of the Appeal
52.The Court of Appeal ruled that Design & Display’s costs of the appeal should be determined by this court. It is agreed that Design & Display is entitled to its costs but there is a dispute about the basis on which they should be assessed and another about the quantum of a payment on account. I have been asked to resolve these points. 53.Design & Display seeks its costs of the appeal on an indemnity basis. It relies on two offers made by Design & Display prior to the hearing of the appeal which Abbott did not accept. Design & Display referred to Franks v Sinclair [2006] EWHC 3656 (Ch). However, each case turns on its own facts. For reasons already discussed, Abbott had cause to doubt the reliability of what it was being told by Design & Display, which made its refusal to accept offers more understandable than might otherwise have been the case. The costs of the appeal should be paid on the standard basis. 54.Those costs apparently total £32,221.50. Design & Display seeks a payment on account of £24,000, Abbott has offered £19,000. Abbott must pay £20,000.
- Introduction
- The relevant principles governing the discount of overheads
- Outstanding issues
- Wages and salaries
- NICs and hired and recharged labour
- Directors’ NICs
- Dividends to directors other than Mr and Mrs Lloyd
- Net profit/loss on the infringing business
- Costs excluding the appeal
- Costs of the Appeal
- Permission to appeal