Test case litigation program

Non-legal costs

Generally, test case funding is limited to legal costs - that is, the costs of preparing and conducting a case for litigation. However, when funding has been approved to develop a case for litigation, we will consider funding the costs of preparing objections and private ruling requests - this would usually be the fees that your client has to pay you (as their accountant or tax agent).

This funding is generally capped at a specified amount and the deed will contain conditions on the funding. If the case goes to litigation, we will not usually cover the costs you charge your client as their accountant or tax agent because they should be adequately represented by their solicitors and counsel.

If your client seeks this type of funding, they should include with their application a list of the types of costs they expect to incur and an estimate of the cost of the total work to be done. Any costs that are agreed will be set out in the draft deed we send to them.

Sections within Test case funding deed

• Costs covered by the deed
• Solicitor fees
• Counsel fees
• Disbursements
• Non-legal costs
• Costs that are not covered
• Suspension or termination of funding
• Conditions of deed funding
• How to claim reimbursement