6 Jul 2017
LIN v COMMISSIONER OF INLAND REVENUE [2017] NZHC 1548
- Citation
- [2017] NZHC 1548
- Court
- High Court
The Court found special reasons justified retrospective reclassification to category 3 because the proceedings proved significantly more complex and developed in ways not apparent when the parties jointly proposed category 2; accordingly awarded costs to the plaintiff on a category 3B basis, allocated band C for preparation of briefs and preparation for hearing and band B for all other matters, and disallowed claimed accountancy fees as disbursements because they were not reasonably necessary for the conduct of the proceedings.