High Court awards costs on 2A basis – issues on appeal limited and procedural in nature
The Commissioner was the successful party in Goodricke v Commissioner of Inland Revenue [2024] NZHC 3639 and entitled to costs.
The parties were unable to agree on the quantum to be paid. Mr Goodricke said no costs should be paid to the Commissioner because a Calderbank offer had been made. The Commissioner said the Calderbank principles do not apply and sought costs on a 2B basis.
The High Court awarded costs on a 2A basis on the basis that the issues on appeal were limited and procedural in nature.
Case
Goodricke v Commissioner of Inland Revenue [2024] NZHC 3818 (Costs)
Legal terms
Calderbank, without prejudice, privilege, costs, procedural in nature
High Court Rules 2016, rr 14.1, 14.5(2)(a), 14.10, 14.11
Evidence Act 2006, s 57
Taxation Review Authorities Regulations 1998, reg 36