COMMISSIONER OF INLAND REVENUE v ACCENT MANAGEMENT LTD and COMMISSIONER OF INLAND REVENUE v LEXINGTON RESOURCES LTD [2014] NZHC 2139
Because the Commissioner limited her claim to costs calculated on a 2B basis and the defendants did not oppose that claim, the Court awarded costs on the 2B basis of $15,323 together with disbursements of $2,592.22.
Source-derived case information.
- Citation
- [2014] NZHC 2139
- Parties
- Plaintiff: Commissioner of Inland Revenue; Defendant: Accent Management Limited; Defendant: Lexington Resources Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 5 September 2014
- Procedural Posture
- Civil Proceedings (tax) / Interlocutory Applications; Costs Determination After Refusal of Stay Applications
- Outcome
- Costs awarded to the Commissioner of Inland Revenue
- Legal Topics
- Costs, Stay of Proceedings, Injunction/advertising Restraint
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
Accent Management Limited
Defendant
Lexington Resources Limited
Defendant
Procedural Posture
Civil Proceedings (tax) / Interlocutory Applications; Costs Determination After Refusal of Stay Applications
Legal Issues
- 1 Entitlement to indemnity costs under High Court Rules r 14.6(4)
- 2 Appropriate scale of costs to be awarded (2B basis)
- 3 Award of disbursements
Ratio Decidendi
Because the Commissioner limited her claim to costs calculated on a 2B basis and the defendants did not oppose that claim, the Court awarded costs on the 2B basis of $15,323 together with disbursements of $2,592.22.
Court Disposition
Costs awarded to the Commissioner of Inland Revenue
Orders
- Costs awarded to Commissioner of Inland Revenue in the sum of $15,323
- Disbursements awarded to Commissioner of Inland Revenue in the sum of $2,592.22
Full Case Text
Judgment text and source record
1 paragraphs
COMMISSIONER OF INLAND REVENUE v ACCENT MANAGEMENT LTD and COMMISSIONER OF INLAND REVENUE v LEXINGTON RESOURCES LTD [2014] NZHC 2139 [5 September 2014]IN THE HIGH COURT OF NEW ZEALANDAUCKLAND REGISTRYCIV-2013-404-005199[2014] NZHC 2139BETWEEN COMMISSIONER OF INLANDREVENUEPlaintiffAND ACCENT MANAGEMENT LIMITEDDefendantCIV-2013-404-000520BETWEEN COMMISSIONER OF INLANDREVENUEPlaintiffAND LEXINGTON RESOURCES LIMITEDDefendantHearing: On the papersJudgment: 5 September 2014JUDGMENT OF COURTNEY JThis judgment was delivered by Justice Courtneyon 5 September 2014 at 4.00 pmpursuant to R 11.5 of the High Court RulesRegistrar / Deputy RegistrarDate.[1] In my judgment of 11 August 2014 I refused the defendants' applications fororders staying these proceedings and restraining advertising of them.1 I invited the Commissioner to file a memorandum on the issue of costs, which she has done.[2] In her memorandum the Commissioner asserts that she is entitled to indemnity costs under r 14.6(4) but notes that her actual costs are only slightly more than costs calculated on a 2B basis. She seeks only costs calculated on the 2B basis and the defendants do not oppose costs so calculated or the claim for disbursements.[3] I accordingly make an award of costs in favour of the Commissioner of $15,323 together with disbursements of $2,592.22.____________________P Courtney J1 Commissioner of Inland Revenue v Accent Management Ltd and Commissioner of Inland Revenue v Lexington Resources Ltd [2014] NZHC 1878.