Allott v Commissioner of Inland Revenue

[2023] NZHC 57

IN THE HIGH COURT OF NEW ZEALAND CHRISTCHURCH REGISTRY

I TE KŌTI MATUA O AOTEAROA ŌTAUTAHI ROHE

CIV-2021-409-546

[2023] NZHC 57

UNDER

the Judicial Review Procedure Act 2016 and the Tax Administration Act 1994

IN THE MATTER

of an application to review a decision to remove tax agency status

BETWEEN

MURRAY GEORGE ALLOTT

Applicant

AND

COMMISSIONER OF INLAND REVENUE

Respondent

Hearing:

(Determined on the papers)

Appearances:

S G Lukey for Applicant

P Courtney and J W Henderson for Respondent

Judgment:

1 February 2023

JUDGMENT OF OSBORNE J

(Costs)

This judgment was delivered by me on 1 February 2023 at 3.30 pursuant to Rule 11.5

of the High Court Rules

ALLOTT v COMMISSIONER OF INLAND REVENUE [2023] NZHC 57 [1 February 2023]

[1]                 The applicant’s application for a judicial review was substantially unsuccessful.1

Costs and disbursements

[2]                 The parties have now reached agreement on the costs and disbursements to be paid by the applicant to the respondent.

[3]I will be making, by consent, the orders sought by the parties as to quantum.

[4]                 I will be making the costs and disbursements orders as a Tomlin order, so that the respondent can take action through this proceeding to recover the agreed costs if they remain unpaid. That said, I will not be providing for the enforcement action to be taken “without further notice to the applicant”, as requested by the parties, as any enforcement action through the court should be on notice.

Order

[5]I order by consent:

(a)the applicant and the respondent, having agreed to the terms set forth in the attached Schedule, all further proceedings herein are stayed, except for the purpose of carrying such terms into effect; and

(b)leave is granted to the respondent to apply as to the of carrying of such terms into effect.

Osborne J

Solicitors:

Corcoran French, Christchurch Crown Law Office, Wellington

CC:

Stephen Lukey, Barrister, Christchurch Pauline Courtney, Barrister, Wellington

1      Allott v Commissioner of Inland Revenue [2022] NZHC 2832.

SCHEDULE

[1]                 The applicant shall pay to the respondent the costs and disbursements of the substantive judicial review proceeding fixed in the sum of $8,000, payable at $2,000 weekly on 20 January 2023; 27 January 2023; 3 February 2023; and 10 February 2023.

[2]                 The applicant shall pay to the respondent the interlocutory costs and disbursements of the proceeding fixed in the sum of $15,000, payable at $1,500 weekly on 17 February 2023; 24 February 2023;  3 March 2023;  10 March 2023;  17 March 2023; 24 March 2023; 31 March 2023; and 7 April 2023; and at $1,000 weekly payable on 14 April 2023; 21 April 2023; and 28 April 2023.

[3]                 The respondent shall not before 1 April 2023 notify any of the applicant’s clients that the applicant’s tax agency status has been revoked.