The Gazette 1990

A PRIL 1990

GAZETTE

It seems to me that the fact that Lloyds agreed to pay the costs is something which is not particularly unusual - it occurs regularly in cases where a party to litigation is entitled to be indemnified in relation to costs by an insurance company - it does not prevent the person entitled to the indemnity from recovering costs from the other side. Also, there is another matter of practical importance in this. When this case was stated and appealed and even before that when the assessment to Value Added Tax by the Revenue Commissioners was being disputed, it was clearly of very considerable interest to Lloyds and to Bradleys to get a favourable finding in the matter and obviously it seems to me that Bradleys would not have been inclined to do any- thing in connection with that litigation which would prejudice Lloyds. In those circumstances, it is very difficult for me to imply an agreement of such a nature which would prevent Bradleys from recovering their costs from the other side. It is very difficult to

imagine that any capable and competent solicitor would enter into an agreement which would quite clearly be so prejudicial to his client. The Revenue are asking me to do that. I do not think that any sens- ible and competent solicitor would enter into an agreement of that kind. But that is merely a subsidiary reason. My main reason is that the agreement by Lloyds to pay the costs is not sufficient to exclude the prima facie liability, which every client has, to pay the solicitor who acted for him in the litigation, and it is for that reason principally I must find that in my opinion the Taxing Master was incorrect in coming to the conclusion he did and I consider that the matter should go back to him to have the original notice of objections by Bradleys adjudicated upon. Eamon Quinn BL for the Revenue; Denis McDonald BL for W. G. Bradley & Sons. DENIS MCDONALD • Now reported at [1989] ILRM 795. - Ed.

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