Property Ventures Ltd (in Rec) v Commissioner of Inland Revenue

[2012] NZCA 84

IN THE COURT OF APPEAL OF NEW ZEALAND

CA537/2010
[2012] NZCA 84

BETWEEN  PROPERTY VENTURES LIMITED (IN RECEIVERSHIP)
Appellant

AND  THE COMMISSIONER OF INLAND REVENUE
Respondent

CA795/2010

AND BETWEEN             ATLAS FOOD AND BEVERAGE LIMITED
Appellant

AND  THE COMMISSIONER OF INLAND REVENUE
Respondent

Court:             Randerson, Stevens and White JJ

Counsel:         A J Forbes QC for Appellants
P H Courtney and A Goosen for Respondent

Judgment:      9 March 2012 at 11.30 a.m.

JUDGMENT OF THE COURT

The appellant in each of these appeals must pay to the respondent costs as for a standard appeal on a band A basis for all steps up to and including preparation for the appeals, together with disbursements as fixed by the Registrar.

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REASONS OF THE COURT

(Given by Randerson J)

1. These two appeals were abandoned at the last moment at a point where the respondent had filed full submissions and had completed most of the preparation for the appeals.  The respondent seeks costs against the appellant in each case and requests the Court to order an uplift of costs to take account of breaches by the appellants of timetable directions and the late abandonment of the appeals.

2. The appellants accept the costs allowed to the respondent should cover the normal preparation and steps taken by the respondent including the preparation and filing of submissions and attendance at the telephone conference on 3 February 2012.  However, any increased costs are resisted.

3. We are not persuaded that there is any justification for an increased costs award since the appellants intended proceeding with the appeals and were handicapped, in part, by issues associated with the Christchurch earthquakes.  However, we see no reason not to allow costs to the respondent (one set for each appeal) for all steps taken by the respondent up to and including preparation for hearing.

4. Accordingly, the appellant in each of these appeals must pay to the respondent costs as for a standard appeal on a band A basis for all steps up to and including preparation for the appeals, together with disbursements as fixed by the Registrar.

Solicitors:
Canterbury Legal Services Limited, Christchurch for Appellants
Crown Law Office, Wellington for Respondent