Jennings Roadfreight Limited (in liquidation) and Boris van Delden and Roy Horrocks as liquidators v Commissioner of Inland Revenue
Case information | Jennings Roadfreight Limited (in liquidation) and Boris van Delden and Roy Horrocks as liquidators v Commissioner of Inland Revenue SC 118/2013
Supreme Court
Civil Appeal – Tax Administration Act 1994 – Whether the Court of Appeal erred in deciding that the trust created by s 167(1) of the Tax Administration Act 1994 did not come to an end upon liquidation.[2013] NZCA 455 CA 432/2012