Rafiq v Commissioner of Inland Revenue (Costs) [2013] NZHRRT 30 [pdf, 39 KB]
...proceedings without costs being sought against him. Mr Rafiq did not accept this offer. [4.2] At the time Mr Rafiq rejected the 6 March 2012 settlement offer he knew, or should have known that his proceedings were unlikely to succeed having declined to file any evidence on his own behalf. He had also been served with the Commissioner’s statement of reply and evidence. [5] In support of his application for increased costs the Commissioner submits: [5.1] This was not a finely balanc...