Taxpayer ordered by Court of Appeal to pay increased security for costs
In the underlying substantive matter, the appellant, Mr John Alfred Dowden (“Mr Dowden”), appealed the High Court decision that he is liable for unpaid PAYE, GST and income tax for the period from April 2003 to November 2011 in respect of two businesses conducted by him.
Mr Dowden applied for an order dispensing with security for costs for the appeal (which the Court of Appeal (Civil) Rules set at $7,060). The Commissioner of Inland Revenue (“the Commissioner”) cross-applied for an order increasing security for costs by $2,500 to $9,560.
The Deputy Registrar declined Mr Dowden’s application and granted the Commissioner’s application. Mr Dowden then applied for review of the Deputy Registrar’s decision, which the Court of Appeal upheld.
Court of Appeal (Civil) Rules 2005, rr 5A and 35