7 Jul 2015
THE COMMISSIONER OF INLAND REVENUE v MUIR [2015] NZHC 1573
- Citation
- [2015] NZHC 1573
- Court
- High Court
Because the respondents collectively presented an identical, unified opposition to a single, administratively efficient transfer and consolidation application and acquiesced to that approach, and there was no timely or arguable basis to object that would justify departing from the default rule, the court applied High Court Rules r14.14 and ordered joint and several costs against the respondents.