THE COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA CA607/2008
The Court granted a stay of execution of the High Court order dated 30 September 2008 in Chesterfield Preschools Ltd v Commissioner of Inland Revenue pending determination of the appellant's appeal to the Court of Appeal.
Source-derived case information.
- Citation
- openlaw-1da277fb_cf2c_4bc2_99c0_0ad63bb81a6e.pdf
- Parties
- Appellant: Commissioner of Inland Revenue; First Respondent: Chesterfields Preschools Limited; Second Respondent: D J Hampton; Third Respondent: Chesterfields Partnership; Fourth Respondent: Chesterfields Preschools Partnership; Fifth Respondent: Anolbe Enterprises Limited
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 13 October 2008
- Procedural Posture
- Appeal to Court of Appeal / Stay of Execution Pending Appeal
- Outcome
- Order granting stay of execution of the High Court order pending appeal
- Legal Topics
- Stay of Execution, Interim Relief, Enforcement Pending Appeal
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Appellant
Chesterfields Preschools Limited
First Respondent
D J Hampton
Second Respondent
Chesterfields Partnership
Third Respondent
Chesterfields Preschools Partnership
Fourth Respondent
Anolbe Enterprises Limited
Fifth Respondent
Procedural Posture
Appeal to Court of Appeal / Stay of Execution Pending Appeal
Legal Issues
- 1 Whether to grant a stay of execution of the High Court order pending determination of the appellant's appeal to the Court of Appeal
Ratio Decidendi
The Court granted a stay of execution of the High Court order dated 30 September 2008 in Chesterfield Preschools Ltd v Commissioner of Inland Revenue pending determination of the appellant's appeal to the Court of Appeal.
Court Disposition
Order granting stay of execution of the High Court order pending appeal
Orders
- Stay execution of the order made by the High Court on 30 September 2008 in Chesterfield Preschools Ltd v Commissioner of Inland Revenue HC CHCH CIV 2004-409-001596 pending determination of the appellant's appeal to the Court of Appeal.
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA CA607/2008 13 October 2008IN THE COURT OF APPEAL OF NEW ZEALAND CA607/2008 [2008] NZCA 420BETWEEN THE COMMISSIONER OF INLAND REVENUE Appellant AND CHESTERFIELDS PRESCHOOLS LIMITED First Respondent AND D J HAMPTON Second Respondent AND CHESTERFIELDS PARTNERSHIP Third Respondent AND CHESTERFIELDS PRESCHOOLS PARTNERSHIP Fourth Respondent AND ANOLBE ENTERPRISES LIMITED Fifth Respondent Hearing: 10 October 2008 (By telephone conference) Court: O'Regan, Roberston and Arnold JJ Counsel: E Aspey for Appellant M Andrews for Respondents Judgment: 13 October 2008 at 4.45 pmJUDGMENT OF THE COURT We make an order staying execution of the order made by the High Court on 30 September 2008 in Chesterfield Preschools Ltd v Commissioner of Inland Revenue HC CHCH CIV 2004-409-001596 pending determination of the appellant's appeal to this Court against that order.REASONS OF THE COURTReasons to followSolicitors: Crown Law Office, Wellington for Appellant Minter Ellison Rudd Watts, Wellington for Respondents