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Tannadyce Investments Limited v Commissioner of Inland Revenue - SC 63/2010

Media releases

Summary

Civil – Statutory demand for tax arrears – Whether the Court of Appeal erred in finding that conscious maladministration cannot justify judicial review unless it negated the assessment made by the CIR – Whether the Court of Appeal erred in finding that Tannadyce had the opportunity to invoke the statutory challenge procedure – Whether the Court of Appeal erred in failing to find that the CIR and its officers acted unacceptably in refusing Tannadyce access to documents relating to it.[2010] NZCA 233    CA 703/2008, CA 330/2009   4  June 2010

Result

The application for leave to appeal is granted. The approved ground is whether the Court of Appeal erred in striking out as an abuse of process the remaining ground of the appellant’s judicial review proceeding in which it alleges conscious maladministration by the respondent in denying that it had possession of documents which the appellant alleges it needed in order to be able to file tax returns. 27 August 2010
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The appeal is dismissed. The appellant is to pay the respondent costs in the sum of $15,000 plus disbursements to be fixed if necessary by the Registrar.
20 December 2011

Related Documents

Leave judgment - leave granted — TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE SC 63/2010 27 August 2010 (PDF 33 KB)

Substantive judgment — TANNADYCE INVESTMENTS LIMITED v COMMISSIONER OF INLAND REVENUE SC 63/2010 [20 December 2011] (PDF 282 KB)

Additional Information

Transcript Hearing date : 25 August 2011
Elias CJ, Blanchard, Tipping, McGrath, Gault JJ.

Judgment appealed from

Substantive judgment / Media release