7 Mar 2013
CHESTERFIELDS PRESCHOOLS LIMITED & ORS V THE COMMISSIONER OF INLAND REVENUE COA CA582/2012
- Citation
- COA CA582/2012
- Court
- Court of Appeal
The appeal is dismissed. The High Court cannot rely on s87 to award interest on costs in proceedings that are not for recovery of a debt or damages; interest on costs accrues under High Court Rules r11.27 where the court has either awarded costs in a specific sum or made a costs order enabling calculation of the costs without further court intervention. Consequently interest in this matter runs from the date the costs judgment created a judgment debt (entry of judgment on 30 August 2012), and the High Court did not err in its application of these principles.