30 May 2018
COMMISSIONER OF INLAND REVENUE v PEMBERTON [2018] NZHC 1245
- Citation
- (2018) 28 NZTC 23
- Court
- High Court
The Court declined to award costs to the Commissioner because under the High Court Rules as interpreted by the Court of Appeal in Joint Action Funding and McGuire 'costs actually incurred' refers to billed legal costs by retained lawyers; time by in-house lawyers that is not the subject of an invoice does not qualify as recoverable costs. The judge refused to depart from that authority and declined the Commissioner's costs applications.