F B DUVALL LTD v THE COMMISSIONER OF INLAND REVENUE [2000] NZCA 201 (14 September 2000)

IN THE COURT OF APPEAL OF NEW ZEALAND

ca 23/99

	between	F B DUVALL LTD
		Appellant

	and	the commissioner of inland revenue
		Respondent

Coram:	Richardson P Gault J Keith J
Judgment:	14 September 2000

judgment of the court AS TO COSTS delivered by RICHARDSON P

[1] The members of the court have considered the memoranda of counsel as to costs.

[2] We are not persuaded that an order for full indemnity costs is justified. We have considered the various matters raised by counsel and fix the costs, disbursements and witness expenses payable by the Commissioner to F B Duvall Ltd (after allowing for the High Court costs ordered and paid) at $120,000.

Solicitors

B M Grierson, Auckland, for appellant

Crown Law Office, Wellington, for respondent