Cayman civil and statutory proceedings
When must Cayman costs taxation proceedings begin?
Three months after the later applicable event. Lodge the prescribed taxation application and supporting documents with the taxing officer. Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
- Period
- Three months after the later applicable event
- Trigger
- Later of the filed or perfected entitlement and the right to taxation under rule 9
- Rule
- Grand Court Rules (2023 Revision), Order 62, rule 28(2)
Grand Court Rules (2023 Revision), Order 62, rule 28(2). Official current index and full primary bodies retained October 10, 2026. The 2024 replacement Orders 1 and 64 and 2026 Order 24 rule 7A amendment are retained separately.
Source guide · No automated date
Check the applicable procedure
Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation. Establish later of the filed or perfected entitlement and the right to taxation under rule 9 and the actual completion required to lodge the prescribed taxation application and supporting documents with the taxing officer.
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When must Cayman costs taxation proceedings begin?
Three months after the later applicable event. Lodge the prescribed taxation application and supporting documents with the taxing officer. Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
Responsible actor. Party entitled to recover taxed costs or require taxation.
Later of the filed or perfected entitlement and the right to taxation under rule 9.
Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)How does this provision count time?
- Establish later of the filed or perfected entitlement and the right to taxation under rule 9.
- Lodge the prescribed taxation application and supporting documents with the taxing officer.
- Compare actual filing, signature or perfection with accrual under rule 9. Do not count solely from oral judgment.
- Lodgment with the taxing officer requires the actual office boundary. A nominal month calculation alone does not prove timely commencement.
Compare actual filing, signature or perfection with accrual under rule 9. Do not count solely from oral judgment.
Lodgment with the taxing officer requires the actual office boundary. A nominal month calculation alone does not prove timely commencement.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)Which facts prevent one automatic date?
Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation. Establish later of the filed or perfected entitlement and the right to taxation under rule 9 and the actual completion required to lodge the prescribed taxation application and supporting documents with the taxing officer.
Party entitled to recover taxed costs or require taxation establishes later of the filed or perfected entitlement and the right to taxation under rule 9. Compare actual filing, signature or perfection with accrual under rule 9. Do not count solely from oral judgment. Three months after the later applicable event. Lodge the prescribed taxation application and supporting documents with the taxing officer. Establish the actual completion facts before calculating a final date.
A proposed completion or status boundary intersects a closure or holiday while the party seeks to lodge the prescribed taxation application and supporting documents with the taxing officer. Lodgment with the taxing officer requires the actual office boundary. A nominal month calculation alone does not prove timely commencement. Establish the applicable closure and completion rule. This guide does not supply an assumed carried date.
The rule 9 right arises after the costs order was filed. Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation. Resolve the changed source branch and required completion. The nominal period alone does not establish this scenario.
Which conditions and exceptions apply?
- Actual procedure and branch
- Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
- Count and complete the actual act
- Compare actual filing, signature or perfection with accrual under rule 9. Do not count solely from oral judgment. Lodgment with the taxing officer requires the actual office boundary. A nominal month calculation alone does not prove timely commencement.
- Actor and required completion
- Party entitled to recover taxed costs or require taxation. Lodge the prescribed taxation application and supporting documents with the taxing officer.
- Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
- Party entitled to recover taxed costs or require taxation. Later of the filed or perfected entitlement and the right to taxation under rule 9. Lodge the prescribed taxation application and supporting documents with the taxing officer. Court judgments, arbitration awards and tribunal determinations use different entitlement events. Rule 9 can create a later right to taxation.
What must the responsible actor complete?
Questions about this procedure
When must Cayman costs taxation proceedings begin?
Does oral judgment always start the period?
No. Rule 28(2) uses filing or signature/perfection as appropriate.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)What if the right to taxation arises later?
The later rule 9 event controls.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)How are proceedings commenced?
By lodging the documents listed in rule 28(1) with the taxing officer.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)Which application form is required?
The appropriate form among Forms 301 to 304.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)Can late taxation be dismissed?
Rule 28(3) permits summary dismissal of an out-of-time application.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)Do arbitration costs use the same factual trigger?
The award’s signature or perfection must be established rather than assuming a court-order filing date.
Grand Court Rules (2023 Revision), Order 62, rule 28(2)Official sources and review
Provisions used (4)
| Provision | Purpose |
|---|---|
| Grand Court Rules (2023 Revision), Order 62, rule 28(2) | Check the identified procedure, event, counting rule or qualification |
| Grand Court Rules, Order 3 rules 1, 2, 4 and 5 | Check the identified procedure, event, counting rule or qualification |
| Grand Court (Amendment) Rules 2024, rules 1–3 and replacement Orders 1 and 64 | Check the identified procedure, event, counting rule or qualification |
| Grand Court (Amendment) Rules 2026, Order 24 rule 7A | Check the identified procedure, event, counting rule or qualification |