COMMISSIONER OF INLAND REVENUE v BEN NEVIS FORESTRY VENTURES LTD and COMMISSIONER OF INLAND REVENUE v BRISTOL FORESTRY VENTURE LTD [2014] NZHC 2141
The Court fixed costs in favour of the Commissioner at the amount the Commissioner sought given the application of r 14.6(4) and the fact actual costs were below scale, and the defendants' agreement to that quantum; accordingly an order for costs in the specified amounts was made.
Source-derived case information.
- Citation
- [2014] NZHC 2141
- Parties
- Plaintiff: Commissioner of Inland Revenue; Defendant: Ben Nevis Forestry Venture Limited; Defendant: Bristol Forestry Venture Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 5 September 2014
- Procedural Posture
- Liquidation Proceedings (tax Dispute) / Post Judgment Costs Fixing
- Outcome
- Costs awarded to the Commissioner of Inland Revenue
- Legal Topics
- Costs, Indemnity Costs, Striking Out, Stay, Liquidation, Recall of Judgment
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
Ben Nevis Forestry Venture Limited
Defendant
Bristol Forestry Venture Limited
Defendant
Procedural Posture
Liquidation Proceedings (tax Dispute) / Post Judgment Costs Fixing
Legal Issues
- 1 Whether the defendants' applications to strike out or stay the liquidation proceedings should succeed
- 2 Whether the earlier judgment should be recalled
- 3 Whether indemnity costs should be awarded under r 14.6(4) of the High Court Rules and the appropriate quantum
Ratio Decidendi
The Court fixed costs in favour of the Commissioner at the amount the Commissioner sought given the application of r 14.6(4) and the fact actual costs were below scale, and the defendants' agreement to that quantum; accordingly an order for costs in the specified amounts was made.
Court Disposition
Costs awarded to the Commissioner of Inland Revenue
Orders
- Order for costs in favour of the Commissioner in the amount of $10,184.29 and disbursements of $3,057.63.
Full Case Text
Judgment text and source record
1 paragraphs
COMMISSIONER OF INLAND REVENUE v BEN NEVIS FORESTRY VENTURES LTD and COMMISSIONER OF INLAND REVENUE v BRISTOL FORESTRY VENTURE LTD [2014] NZHC 2141 [5 September 2014]IN THE HIGH COURT OF NEW ZEALANDAUCKLAND REGISTRYCIV-2013-404-004673[2014] NZHC 2141BETWEEN COMMISSIONER OF INLANDREVENUEPlaintiffAND BEN NEVIS FORESTRY VENTURESLIMITEDDefendantCIV-2013-404-004676BETWEEN COMMISSIONER OF INLANDREVENUEPlaintiffAND BRISTOL FORESTRY VENTURELIMITEDDefendantHearing: 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 decision 25 July 2014 I dismissed the defendants' applications for orders striking out or staying the plaintiffs' liquidation proceedings.1 I subsequently refused a request to recall that judgment.[2] In my judgment I had invited the Commissioner to file a memorandum regarding costs, which she did on 7 August 2014. In that memorandum the Commissioner sought indemnity costs in accordance with r 14.6(4) of the High Court Rules. In doing so, however, she noted that her actual costs were below scale and accordingly sought an order for $10,184.29 together with disbursements of $3,057.63.[3] The defendants' counsel has indicated his agreement to costs being fixed onthat basis. It is proper that they be fixed in this way and I accordingly make an order for costs in favour of the Commissioner in the amount sought.____________________P Courtney J1 Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd and Commissioner of Inland Revenue v Bristol Forestry Venture Ltd [2014] NZHC 1746.