WHITE v COMMISSIONER OF INLAND REVENUE [2023] NZHC 3086
The Court awarded costs to the Commissioner as the successful party on a 2B basis and ordered payment of the usual disbursements identified in the costs schedule; the applicant's adjudication as bankrupt did not prevent the award.
Source-derived case information.
- Citation
- [2023] NZHC 3086
- Parties
- Applicant: Anthony James White; Respondent: Commissioner of Inland Revenue
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 2 November 2023
- Procedural Posture
- Judicial Review Under the Judicial Review Procedure Act 2016 / Costs Judgment
- Outcome
- Costs awarded to respondent
- Legal Topics
- Judicial Review, Costs, Disbursements, Bankruptcy
Source-derived case record
Summary, issues, holding and outcome
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Parties
Anthony James White
Applicant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Judicial Review Under the Judicial Review Procedure Act 2016 / Costs Judgment
Legal Issues
- 1 Whether the successful party is entitled to costs
- 2 Whether the applicant's adjudication as bankrupt affects entitlement to costs
- 3 Assessment and quantum of costs on a 2B basis
Ratio Decidendi
The Court awarded costs to the Commissioner as the successful party on a 2B basis and ordered payment of the usual disbursements identified in the costs schedule; the applicant's adjudication as bankrupt did not prevent the award.
Court Disposition
Costs awarded to respondent
Orders
- Costs and disbursements awarded to the Commissioner on a 2B basis and all usual disbursements in the sum identified in the schedule to counsel's memorandum dated 25 September 2023, being $18,925.96
Full Case Text
Judgment text and source record
1 paragraphs
WHITE v COMMISSIONER OF INLAND REVENUE [2023] NZHC 3086 [2 November 2023]IN THE HIGH COURT OF NEW ZEALANDAUCKLAND REGISTRYI TE KŌTI MATUA O AOTEAROATĀMAKI MAKAURAU ROHECIV-2022-404-1334[2023] NZHC 3086UNDER the Judicial Review Procedure Act 2016IN THE MATTER of an application for judicial reviewBETWEEN ANTHONY JAMES WHITEApplicantAND THE COMMISSIONER OF INLANDREVENUERespondentHearing: On the papersCounsel: S M Kilian and E Iliev for ApplicantM Deligiannis for RespondentJudgment: 2 November 2023COSTS JUDGMENT OF PETERS JThis judgment was delivered by Justice Peters on 2 November 2023 at 9 ampursuant to r 11.5 of the High Court RulesRegistrar/Deputy RegistrarDate: ...................................Solicitors: Kilian & Associates, AucklandTe Tari Ture o te Karauna | Crown Law, Wellington[1] I delivered judgment in this matter on 29 August 2023.1[2] The Commissioner, as the successful party, is entitled to costs on a 2B basisand all usual disbursements.[3] There is no opposition to costs. Rather, counsel for the applicant has advisedthat the applicant has been adjudicated bankrupt.[4] I award costs and disbursements to the Commissioner in the sum identified inthe schedule to counsel's memorandum as to costs of 25 September 2023, being$18,925.96.Peters J1 White v Commissioner of Inland Revenue [2023] NZHC 2368.