Hong Kong Case Law: Decisions & Judgments

Topic

Taxing master discretion

Legal area

Court

22 Feb 2023

SINOSTATE ENTERPRISES AND OTHERS v. OLDHAM, LI & NIE, SOLICITORS (A FIRM)

Citation

[2023] HKCFI 552
Court

Court of First Instance
Case number

HCMP2178/2021

Master held that taxation costs form part of the solicitor's bill and are to be taken into account when comparing a sanctioned offer with the amount allowed; plaintiffs failed to beat the sanctioned offer and therefore did not automatically obtain taxation costs, but the Court exercised its reserved discretion under s.67(5)(b) LPO to refuse plaintiffs' taxation costs because of plaintiffs' conduct and other special circumstances; defendant's application for indemnity/enhanced costs was dismissed because the defendant's large late discount suggested an inflated bill and did not justify further…
31 Mar 2009

YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS

Citation

YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS
Court

Court of First Instance
Case number

HCCW131/2007

Order 62 rule 17 empowers the taxing master to grant interim certificates in the course of taxation, including at the call-over hearing for unopposed items; the application was properly part of taxation; the Paying Parties failed to show convincing legal or evidential grounds to refuse interim certificates, to grant a discount, or to permit instalment payments; specified interim sums are payable forthwith and costs of the summonses are awarded to the Receiving Parties on a nisi gross sum basis with directions for assessment.
19 Dec 1989

INTERLEGO AG v. TYCO INDUSTRIES INC AND OTHERS

Citation

INTERLEGO AG v. TYCO INDUSTRIES INC AND OTHERS
Court

Court of First Instance
Case number

HCA4231/1984

The taxing master upheld the majority of the defendants' costs on the basis that this was an unusually heavy, multinational case justifying extensive conferences, travel and retained foreign counsel; established practice supports allowing London counsel refreshers for days out of London; absent specific supporting evidence individual items may be taxed off or reduced, but general objections unsupported by particulars are dismissed; overall discretion of the taxing master governs allowances.
17 Dec 1984

RE AXONA INTERNATIONAL CREDIT AND COMMERCE LTD

Citation

RE AXONA INTERNATIONAL CREDIT AND COMMERCE LTD
Court

Court of First Instance
Case number

HCCW26/1983

The joint liquidators and the official receiver were entitled to their reasonable costs; indemnity costs were inappropriate in the absence of a penal or contempt element; the appropriate form of taxation in this liquidation is common fund taxation with a direction to the Taxing Master to exercise his discretion under O.62 r.32(2); accordingly the applicants must pay the costs of the respondents and the official receiver, to be taxed on that basis.

Hong Kong Case Law

SINOSTATE ENTERPRISES AND OTHERS v. OLDHAM, LI & NIE, SOLICITORS (A FIRM)

YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS

INTERLEGO AG v. TYCO INDUSTRIES INC AND OTHERS

RE AXONA INTERNATIONAL CREDIT AND COMMERCE LTD