Commissioner of Inland Revenue v Accent Management Limited

[2014] NZHC 2139

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2013-404-005199 [2014] NZHC 2139

BETWEEN

COMMISSIONER OF INLAND

REVENUE Plaintiff

AND

ACCENT MANAGEMENT LIMITED Defendant

CIV-2013-404-000520

BETWEEN  COMMISSIONER OF INLAND REVENUE

Plaintiff

ANDLEXINGTON RESOURCES LIMITED Defendant

Hearing:	On the papers
Judgment:	5 September 2014

JUDGMENT OF COURTNEY J

This judgment was delivered by Justice Courtney on 5 September 2014 at 4.00 pm

pursuant to R 11.5 of the High Court Rules

Registrar / Deputy Registrar

Date……………………….

COMMISSIONER OF INLAND REVENUE v ACCENT MANAGEMENT LTD and COMMISSIONER OF INLAND REVENUE v LEXINGTON RESOURCES LTD [2014] NZHC 2139 [5 September 2014]

[1]      In my judgment of 11 August 2014 I refused the defendants’ applications for orders staying these proceedings and restraining advertising of them.1    I invited the Commissioner to file a memorandum on the issue of costs, which she has done.

[2]      In  her  memorandum  the  Commissioner  asserts  that  she  is  entitled  to indemnity costs under r 14.6(4) but notes that her actual costs are only slightly more than costs calculated on a 2B basis.  She seeks only costs calculated on the 2B basis and the defendants do not oppose costs so calculated or the claim for disbursements.

[3]      I accordingly make an award of costs in favour of the Commissioner of

$15,323 together with disbursements of $2,592.22.

P Courtney J

1      Commissioner of  Inland  Revenue  v  Accent  Management Ltd  and  Commissioner of  Inland

Revenue v Lexington Resources Ltd [2014] NZHC 1878.