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In this section you will find actual case law, pertaining specifically to legal costs, and Government notices in regard to legal costs
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VAT on party and party costs case law VAT on party and party costs case law

Price Waterhouse Meyernel v Thoroughbred Breeders' Association Of South Africa 2003 (3) SA 54 (SCA)

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Appeal - Costs - Taxation of - Review of - REview of taxation in Supreme Court of Appeal - Inclusion of VAT on Fees - Whether VAT indeed chargeable on fees depending on application of relevant provisions to facts - Once party deciding to include VAT in bill of costs to be taxed, Taxing Master to decide whether such inclusion proper - Costs order intended to indemnify winner to extent that he was out of pocket as a result of pursuing litigation to succesful conclusion - CAT vendor only obliged to pay Receiver excess by which output tax greater than deductable input tax 0 If VAT vendoe entitled to claim from Receiver, as input tax, VAT which it paidits attorney, that did not, in respect of such input tax, incur an out of pocket expense - VAT inclusions in bill of costs presentedfor taxation cannot be charactersised as items in respect of which VAT vendor out of pocket, but could eventually be proved to  be so - This issue is to be decided by Taxing Master taking proof and arguments presented by parties at taxation into account.

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