THE COMMISSIONER OF INLAND REVENUE v NEW ORLEANS HOTEL (2011) LIMITED [2019] NZCA 4
The appeal was allowed because the Supreme Court's judgment in McGuire altered the legal position established by earlier Court of Appeal authority on which the Associate Judge relied, and the parties consented to the appeal being allowed with no costs orders.
Source-derived case information.
- Citation
- [2019] NZCA 4
- Parties
- Appellant: Commissioner of Inland Revenue; Respondent: New Orleans Hotel (2011) Limited
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 12 February 2019
- Procedural Posture
- Appeal to the Court of Appeal / Judgment on the Papers (court of Appeal)
- Outcome
- Appeal allowed
- Legal Topics
- Costs in Liquidation Proceedings, Binding Precedent, Effect of Supreme Court Decision, Consent to Dispose of Appeal
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Appellant
New Orleans Hotel (2011) Limited
Respondent
Procedural Posture
Appeal to the Court of Appeal / Judgment on the Papers (court of Appeal)
Legal Issues
- 1 Whether the High Court was bound by this Court's prior authority in refusing costs
- 2 Whether the Supreme Court's decision in McGuire altered the binding effect of the earlier Court of Appeal authorities
- 3 Whether the appeal should be allowed by consent and what orders for costs should follow
Ratio Decidendi
The appeal was allowed because the Supreme Court's judgment in McGuire altered the legal position established by earlier Court of Appeal authority on which the Associate Judge relied, and the parties consented to the appeal being allowed with no costs orders.
Court Disposition
Appeal allowed
Orders
- The appeal is allowed.
- No orders for costs were sought in this Court or in the High Court.
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE v NEW ORLEANS HOTEL (2011) LIMITED [2019]NZCA 4 [12 February 2019]IN THE COURT OF APPEAL OF NEW ZEALANDI TE KŌTI PĪRA O AOTEAROACA294/2018[2019] NZCA 4BETWEEN THE COMMISSIONER OF INLANDREVENUEAppellantAND NEW ORLEANS HOTEL (2011) LIMITEDRespondentCourt: Brown, Clifford and Gilbert JJCounsel: U R Jagose QC and M Deligiannis for AppellantR A Hearn for RespondentJudgment:(On the papers)12 February 2019 at 11.00 amJUDGMENT OF THE COURTThe appeal is allowed.____________________________________________________________________REASONS OF THE COURT(Given by Brown J)[1] On 7 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 allowing the appeal in McGuire v Secretary for Justice31 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 71.3 McGuire v Secretary for Justice [2018] NZSC 116.the parties request that the Commissioner's appeal be allowed. No orders for costs aresought in this Court or in the High Court.[2] The parties consenting, the Commissioner's appeal is allowed.Solicitors:Crown Law Office, Wellington for AppellantCorcoran French, Christchurch for Respondent