19 Dec 2013
DRUMMOND v THE COMMISSIONER OF INLAND REVENUE [2013] NZHC 3480
- Citation
- [2013] NZHC 3480
- Court
- High Court
The court declined to exercise its discretion under r 14.7 to deny or reduce the defendant's costs; the Crown's departure from its Adjudications Unit reasoning did not breach model litigant obligations or justify withholding costs, the case was not a public interest or test case, the defendant's denial that any business existed did not significantly increase plaintiffs' costs overall, and limited reductions to the defendant's claimed costs were ordered for generous time allocations.