25 Sept 2009
COMMISSIONER OF INLAND REVENUE V HOTCHIN & ORS HC AK CIV 2006-404-007056
- Citation
- openlaw-89a51c92_1567_407c_9ca7_645e11520da5.pdf
- Court
- High Court
Commissioner was the successful party in substance because the consent outcome achieved the practical relief he sought; accordingly he was entitled to costs up to the defendants' offer of 4 July 2007, but costs after that date were avoidable and awarded to the defendants; the Court allowed net costs to the Commissioner of $4,800 plus $90 disbursements after disallowing certain items (discovery, some case conferences) and offsetting defendants' entitlements.