Court of Appeal upholds High Court award of indemnity costs to the Commissioner
The appellant, Mr Jeremy McGuire, appealed two High Court judgments awarding indemnity costs of $50,274.71 to the Commissioner of Inland Revenue (the Commissioner). The Court of Appeal had previously struck out the underlying substantive appeal but allowed the appeal against the award of indemnity costs to proceed.
The appeal was dismissed, with costs and disbursements awarded to the Commissioner.
High Court Rules, r 14.6
Court of Appeal (Civil) Rules 2005, rr 53B, 53G(4) and 53GA(1)
McGuire v Commissioner of Inland Revenue [2024] NZHC 883
McGuire v Commissioner of Inland Revenue [2024] NZHC 2796
May v May (1982) 1 NZFLR 165 (CA)
Kacem v Bashir [2010] NZSC 112, [2011] 2 NZLR 1 at [32]
McGuire v Commissioner of Inland Revenue [2025] NZCA 641
Commissioner of Inland Revenue v McGuire [2022] NZDC 12179
Marshall v Commissioner of Inland Revenue (2008) 23 NZTC 21,876 (HC)
Bradbury v Westpac Banking Corporation [2009] NZCA 234, [2009] 3 NZLR 400
ALT New Zealand Ltd v Attorney-General [2025] NZCA 344, [2025] 3 NZLR 60 at [125]
J-Corp Pty Ltd v Australian Builders Labourers Federation Union of Workers (WA Branch) (No 2) (1993) 46 IR 301 (FCA)
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2014] NZCA 348, (2014) 22 PRNZ 322
Fountain Selected Meats (Sales) Pty Ltd v International Produce Merchants Pty Ltd (1988) 81 ALR 397 (FCA)
Nandro Homes Ltd v Datt HC Auckland CIV-2008-404-6676, 13 July 2009