CHESTERFIELDS PRESCHOOLS LIMITED V COMMISSIONER OF INLAND REVENUE & OTHERS HC CHCH CIV-2008-409-000995

CHESTERFIELDS PRESCHOOLS LIMITED V COMMISSIONER OF INLAND REVENUE & OTHERS HC CHCH CIV-2008-409-000995

Leave to appeal was granted because the case raised issues of law of general public importance for the Crown and the plaintiffs did not oppose the application.

Source-derived case information.

Citation
openlaw-03d1b6c6_1d1e_4a41_a35c_689deab67354.pdf
Parties
First Plaintiff: Chesterfields Preschools Limited; Second Plaintiff: David John Hampton; Third Plaintiff: Chesterfields Partnership; Fourth Plaintiff: Chesterfields Preschools Partnership; Fifth Plaintiff: Anolbe Enterprises Limited; Defendant: Commissioner of Inland Revenue; Defendant: Others
Court
High Court
Jurisdiction
New Zealand
Judgment Date
8 August 2012
Procedural Posture
Application for Leave to Appeal / High Court Decision on Leave to Appeal
Outcome
Leave to appeal granted to the Court of Appeal.
Legal Topics
Leave to Appeal, Public Importance, Crown Interest, Misfeasance Claim
Civil Procedure Appeal Administrative Law Misfeasance Tax Law Leave to Appeal Public Importance Crown Interest +1 more

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Parties

Chesterfields Preschools Limited

First Plaintiff

David John Hampton

Second Plaintiff

Chesterfields Partnership

Third Plaintiff

Chesterfields Preschools Partnership

Fourth Plaintiff

Anolbe Enterprises Limited

Fifth Plaintiff

Commissioner of Inland Revenue

Defendant

Others

Defendant

Procedural Posture

Application for Leave to Appeal / High Court Decision on Leave to Appeal

  1. 1 Whether leave to appeal to the Court of Appeal should be granted
  2. 2 Whether the judgment raises issues of law of general public importance for the Crown warranting appeal

Ratio Decidendi

Leave to appeal was granted because the case raised issues of law of general public importance for the Crown and the plaintiffs did not oppose the application.

Court Disposition

Leave to appeal granted to the Court of Appeal.

Orders

  • Leave to appeal granted to the Court of Appeal.