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REPORTED CASE EXPLAINING THE ISSUE OF VAT ON A PARTY AND PARTY BILL OF COSTS

IN THE SUPREME COURT OF APPEAL OF SOUTH AFRICA

PARTY AND PARTY COSTS

Party and Party costs are those costs recoverable from the other side provided there is a costs order or agreement to pay the costs. The following also constitutes only Party and Party costs and nothing more:

In a party and party bill of costs no charge can be claimed for perusing 'heads of argument' prepared by counsel as an aid to argument, and delivered by him to his opponent through the latter's instructing attorneys.

Regard being had to the Notes preceding the tariff contained in the First Schedule to Rule 24 of the Rules of Court for all Divisions promulgated by Government Notice 2835 on 12th December, 1952, the use of the tariff simply as a guide is restricted to non-litigious matters and does not confer a discretion on the taxing master to treat the tariff simply as a guide when taxing a party and party bill of costs.

We employ a panel of admitted attorneys/counsel with the right of appearance in all forums in South Africa as well as 12 costs "draftsmen" and 3 ex-Taxing Masters of the High Court/Arbitration Forum.\We serve several large private companies, close corporations, as well as most of the leading attorney firms throughout South Africa.

Our firm has several excellent references of previous large legal costs instructions completed such as the costs involved in the Tollgate saga, Club Mykonos Langebaan Debenture Holders, multiple Metrorail matters, complex motor vehicle accident claims, intricate commercial contracts, complex maritime matters, medical negligence claims etc.

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