Home Information Cases Macro & Ors v Macro (Ipswich) Ltd & Ors (1995)

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Macro & Ors v Macro (Ipswich) Ltd & Ors (1995)


Jurisdiction to appeal against a taxing master's order to adjourn taxation proceedings on costs orders until after the outcome of an appeal.


Appeals against taxing master's orders adjourning taxation proceedings in respect of costs ordered to be paid on two petitions, an action and a counterclaim which were heard together pending hearing by the Court of Appeal of appeals against the substantive judgment. It was agreed that the appeals would not affect the costs orders. On appeal by the petitioners under RSC O.58 r.1 the respondents contended the court had no jurisdiction to entertain the appeals.


Although RSC O.62 rr 33-35 applied to challenges on technicalities in the course of taxation, they did not apply to procedural powers of a general nature such as power to adjourn. The master's orders were tantamount to stays of execution and were contrary to the principle that taxations should proceed in an orderly way. There was nothing in RSC O.58 to exclude the provisions in O.1 r.4 that references to a "master" in the rules did not include references to a taxing master but the court would make good the absence of an express right of appeal by acting in its inherent jurisdiction to set aside the taxing master's orders. Appeals allowed.

Chancery Division
Ferris J
Judgment date
24 November 1995

​[1996] 1 WLR 145 : [1996] 1 All ER 814 : [1997] 1 Costs LR 128