Chesterfield Preschools Limited (In Liquidation) and Therese Anne Sisson v Commissioner of Inland Revenue - SC 18/2021

A The applications for leave to appeal are dismissed.
B The application for leave to adduce further evidence is dismissed.
C The applicant must pay costs of $3,000 to the Commissioner and $1,500 to Chesterfields Preschools Ltd (in liq) plus usual disbursements.
12 July 2021
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A The application for recall of this Court’s judgment of 12 July 2021 (Chesterfields Preschools Ltd (in liq) v
Commissioner of Inland Revenue [2021] NZSC 83) is dismissed.
B The applicant must pay costs of $500 to the Commissioner of Inland Revenue.
8 October 2021