[2021] NZEmpC 198 Head v Chief Executive of the Inland Revenue Department [pdf, 388 KB]
...46. [107] We have carefully assessed the monthly invoices which were rendered to IR, in light of the steps that were being taken on behalf of IR at the various stages of the case as it progressed to hearing. We are satisfied that the fees rendered were fair and reasonable in the circumstances. On a conventional basis, two-thirds of actual costs, net of GST, produces a starting point of $185,254. [108] That, however, is not the end of the exercise. It is appropriate to...