THE COMMISSIONER OF INLAND REVENUE v AVENGER STEEL LIMITED (IN LIQUIDATION) [2019] NZCA 5
The Court allowed the Commissioner's appeal by consent because the High Court had dismissed the costs application relying on Court of Appeal authority that was superseded by the Supreme Court decision in McGuire; accordingly the appeal is allowed and no referral back to the High Court is necessary.
Source-derived case information.
- Citation
- [2019] NZCA 5
- Parties
- Appellant: Commissioner of Inland Revenue; Respondent: Avenger Steel Limited (in Liquidation)
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 12 February 2019
- Procedural Posture
- Appeal / On the Papers
- Outcome
- Appeal allowed
- Legal Topics
- Costs in Liquidation Proceedings, Precedent and Stare Decisis, Appeal
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Commissioner of Inland Revenue
Appellant
Avenger Steel Limited (in Liquidation)
Respondent
Procedural Posture
Appeal / On the Papers
Legal Issues
- 1 Whether the High Court was correctly bound by the Court of Appeal decisions when determining costs in liquidation proceedings
- 2 Whether the Commissioner's appeal should be allowed in light of the Supreme Court decision in McGuire v Secretary for Justice
- 3 Whether the matter required referral back to the High Court and whether costs should be ordered in this Court
Ratio Decidendi
The Court allowed the Commissioner's appeal by consent because the High Court had dismissed the costs application relying on Court of Appeal authority that was superseded by the Supreme Court decision in McGuire; accordingly the appeal is allowed and no referral back to the High Court is necessary.
Court Disposition
Appeal allowed
Orders
- Appeal allowed
- No order for costs in this Court
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE v AVENGER STEEL LIMITED (IN LIQUIDATION) [2019]NZCA 5 [12 February 2019]IN THE COURT OF APPEAL OF NEW ZEALANDI TE KŌTI PĪRA O AOTEAROACA304/2018[2019] NZCA 5BETWEEN THE COMMISSIONER OF INLANDREVENUEAppellantAND AVENGER STEEL LIMITED (INLIQUIDATION)RespondentCourt: Brown, Clifford and Gilbert JJCounsel: M Deligiannis for AppellantW Somerville for RespondentJudgment:(On the papers)12 February 2019 at 11.15 amJUDGMENT OF THE COURTThe appeal is allowed.____________________________________________________________________REASONS OF THE COURT(Given by Brown J)[1] On 10 May 2018 Associate Judge Matthews delivered a judgment dismissingthe Commissioner's application for costs in the liquidation proceedings against therespondent on the basis he was bound by the reasoning of this Court in Joint ActionFunding Ltd v Eichelbaum1 and McGuire v Secretary for Justice.2 Consequent uponthe Supreme Court's judgment in allowing the appeal in McGuire v Secretary for1 Joint Action Funding Ltd v Eichelbaum [2017] NZCA 249, [2018] 2 NZLR 70.2 McGuire v Secretary for Justice [2018] NZCA 37, [2018] 3 NZLR 71.Justice3 the parties request that the Commissioner's appeal be allowed. No order forcosts are sought in this Court and the parties agree that the matter does not need to bereferred back to the High Court.[2] The parties consenting, the Commissioner's appeal is allowed.Solicitors:Crown Law Office, Wellington3 McGuire v Secretary for Justice [2018] NZSC 116.