JD & CE Henson Partnership and others v Commissioner of Inland Revenue - SC 95/2009

Civil – Tax Administration Act 1994 – Whether the Court of Appeal erred in determining what is sufficient to constitute a statutory Notice of Assessment – Whether the Court of Appeal wrongly stated that the applicants’ assessments were subsequently amended – Whether the Court of Appeal was wrong to find that the Taxation Review Authority addressed the correctness of the assessments without objection from the applicants – Whether the Court of Appeal was wrong to find that the Taxation Review Authority had jurisdiction under the Notices of Assessment.[2009] NZCA 423   CA  661/2008   22 September    2009