1 May 2009
CHESTERFIELD PRESCHOOLS LTD AND ORS V THE COMMISSIONER OF INLAND REVENUE HC CHCH CIV 2008-409-000722
- Citation
- openlaw-601b348f_670a_4f1b_aac7_abc4d7316766.pdf
- Court
- High Court
Indemnity costs were refused because there was no finding of deliberate disobedience by Crown officers and the cumulative errors did not meet the high threshold for indemnity; increased costs were awarded as uplifted scale recoveries because IRD conduct caused unnecessary work — 75% uplift for the second review (total $85,960 plus $2,858.78 disbursements = $88,818.78) and 50% uplift for the first proceedings (net $97,920 plus disbursements to be fixed); the Commissioner's application for a stay of execution of the second judgment was refused because the appeal was, in large part, a belated at…