18 Dec 2013
REDCLIFFE FORESTRY VENTURE LIMITED v COMMISSIONER OF INLAND REVENUE [2013] NZHC 3468
- Citation
- [2013] NZHC 3468
- Court
- High Court
The plaintiff's application was groundless and part of a long pattern of repetitive, hopeless challenges to established tax assessments; given the factual and legal inevitability of dismissal in light of prior decisions and the conduct amounting to vexatious and unnecessary litigation, indemnity costs were justified and should be awarded; accordingly the plaintiff was ordered to pay the defendant's costs of $16,269 plus disbursements of $1,916.83.