Meates v Commissioner of Inland Revenue

[2024] NZHC 1895

IN THE HIGH COURT OF NEW ZEALAND CHRISTCHURCH REGISTRY

I TE KŌTI MATUA O AOTEAROA ŌTAUTAHI ROHE

CIV-2023-409-483

[2024] NZHC 1895

BETWEEN

MARK JOSEPH WILLIAM MEATES

Appellant

AND

THE COMMISSIONER OF INLAND REVENUE

Respondent

Hearing:	On the papers
Counsel:	A S P Tobeck for the Appellant J A Beech for the Respondent
Judgment:	11 July 2024

JUDGMENT OF PRESTON J

(Costs)

This judgment was delivered by me on 11 July 2024 at 2.30 pm, pursuant to r 11.5 of the High Court Rules

Registrar/Deputy Registrar

Date……………

MEATES v THE COMMISSIONER OF INLAND REVENUE [2024] NZHC 1895 [11 July 2024]

[1]                  On 26 June 2024, I dismissed Mr Meates’ appeal against the order of the District Court striking out his statement of defence in tax debt proceedings and entering judgment in favour of the respondent, the Commissioner of Inland Revenue.1

[2]                  The Commissioner sought costs, but quantum was not addressed in the substantive submissions.

[3]                  Memoranda were directed within five working days, failing which an award on a 2B basis was indicated.

[4]                  Mr Meates has not filed a memorandum. The Commissioner has done so, appropriately seeking the lower amount of actual costs and disbursements totalling

$3,469.27, as counsel for the Commissioner Ms Beech is in-house counsel.2

[5] Costs and disbursements are awarded accordingly, as set out in the memorandum of counsel dated 1 July 2024, at [3].

………………………………………

Preston J

Solicitors:

Menzies Marshall Law, Winton for the Appellant Inland Revenue Department, Christchurch

Copy to counsel:
A S P Tobeck, Otautau, Barrister for the Appellant

1      Meates v Commissioner of Inland Revenue [2024] NZHC 1711.

2      Commissioner of Inland Revenue v New Orleans Hotel (2011) Ltd [2018] NZHC 971.