F B Duvall Ltd v The Commissioner of Inland Revenue

[2000] NZCA 201

IN THE COURT OF APPEAL OF NEW ZEALAND CA 23/99

BETWEEN	F B DUVALL LTD
Appellant

AND	THE COMMISSIONER OF INLAND REVENUE
Respondent

Coram:	Richardson P Gault J Keith J
Judgment:	14 September 2000

JUDGMENT OF THE COURT AS TO COSTS
DELIVERED BY RICHARDSON P

1. The members of the court have considered the memoranda of counsel as to costs.

2. We are not persuaded that an order for full indemnity costs is justified.   We have considered the various matters raised by counsel and fix the costs, disbursements and witness expenses payable by the Commissioner to F B Duvall Ltd (after allowing for the High Court costs ordered and paid) at $120,000.

Solicitors
B M Grierson, Auckland, for appellant
Crown Law Office, Wellington, for respondent