THE COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA CA156/2010
A stay of execution of the High Court order was granted pending the hearing of the appellant's appeal or until such later date as the court hearing the appeal may determine.
Source-derived case information.
- Citation
- openlaw-54a5c9c7_96e4_485b_8c71_5959a32b8851.pdf
- Parties
- Appellant: Commissioner of Inland Revenue; First Respondent: Chesterfields Preschools Limited; Second Respondent: David John Hampton; Third Respondent: Chesterfields Partnership; Fourth Respondent: Chesterfields Preschools Partnership; Fifth Respondent: Anolbe Enterprises Limited
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 30 March 2010
- Procedural Posture
- Appeal / Stay of Execution Application Granted Pending Appeal
- Outcome
- Stay of execution granted
- Legal Topics
- Stay of Execution, Tax Assessment Dispute, Interim Relief 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
David John Hampton
Second Respondent
Chesterfields Partnership
Third Respondent
Chesterfields Preschools Partnership
Fourth Respondent
Anolbe Enterprises Limited
Fifth Respondent
Procedural Posture
Appeal / Stay of Execution Application Granted Pending Appeal
Legal Issues
- 1 Whether a stay of execution of the High Court order should be granted pending the appellant's appeal
- 2 Proper terms and duration of any stay pending appeal
Ratio Decidendi
A stay of execution of the High Court order was granted pending the hearing of the appellant's appeal or until such later date as the court hearing the appeal may determine.
Court Disposition
Stay of execution granted
Orders
- Stay of execution of the order made by the High Court in Chesterfields Preschools Limited & Ors v Commissioner of Inland Revenue HC Christchurch CIV-2008-409-000722 on 16 March 2010 pending the hearing of the appellant's appeal or such later date as the Court which hears that appeal may determine.
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA CA156/2010 30 March 2010IN THE COURT OF APPEAL OF NEW ZEALAND CA156/2010 [2010] NZCA 113BETWEEN THE COMMISSIONER OF INLAND REVENUE Appellant AND CHESTERFIELDS PRESCHOOLS LIMITED First Respondent AND DAVID JOHN HAMPTON Second Respondent AND CHESTERFIELDS PARTNERSHIP Third Respondent AND CHESTERFIELDS PRESCHOOLS PARTNERSHIP Fourth Respondent AND ANOLBE ENTERPRISES LIMITED Fifth Respondent Hearing: 29 March 2010 (by teleconference) Court: O'Regan, Arnold and Ellen France JJ Counsel: M S R Palmer for Appellant D J Hampton in person for Respondents Judgment: 30 March 2010 at 3 pmJUDGMENT OF THE COURT We grant a stay of execution of the order made by the High Court inChesterfields Preschools Limited & Ors v Commissioner of Inland Revenue HC Christchurch CIV-2008-409-000722 on 16 March 2010 pending the hearing ofthe appellant's appeal against that judgment or such later date as the Court which hears that appeal may determine.____________________________________________________________________(Reasons to follow)Solicitors: Crown Law Office, Wellington for Appellant