ALLEN V THE COMMISSIONER OF INLAND REVENUE SC 60/2005
The Court granted leave to appeal on the approved ground that the question whether the appellant's procedure entitled him to challenge the Commissioner’s assessments was a matter properly before the Court, and directed that the application to adduce further evidence be heard with the appeal.
Source-derived case information.
- Citation
- SC 60/2005
- Parties
- Appellant: Donald Eugene Allen; Respondent: Commissioner of Inland Revenue
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 8 December 2005
- Procedural Posture
- Application for Leave to Appeal / Leave Granted; Appeal to Be Heard; Application to Adduce Further Evidence to Be Heard With the Appeal
- Outcome
- Leave to appeal granted; approved ground specified; application to adduce further evidence to be heard concurrently with the appeal.
- Legal Topics
- Tax Assessment, Leave to Appeal, Admission of Further Evidence, Procedure for Challenging Assessments
Source-derived case record
Summary, issues, holding and outcome
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Parties
Donald Eugene Allen
Appellant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Application for Leave to Appeal / Leave Granted; Appeal to Be Heard; Application to Adduce Further Evidence to Be Heard With the Appeal
Legal Issues
- 1 Whether the procedure adopted by the appellant taxpayer entitled him to challenge the assessments made on 8 April 2002 in respect of the 2000 and 2001 income years
- 2 Whether the application for leave to adduce further evidence should be heard concurrently with the appeal
Ratio Decidendi
The Court granted leave to appeal on the approved ground that the question whether the appellant's procedure entitled him to challenge the Commissioner’s assessments was a matter properly before the Court, and directed that the application to adduce further evidence be heard with the appeal.
Court Disposition
Leave to appeal granted; approved ground specified; application to adduce further evidence to be heard concurrently with the appeal.
Orders
- Leave to appeal granted.
- Approved ground: whether the procedure adopted by the appellant entitled him to challenge the assessments made on 8 April 2002 for the 2000 and 2001 income years.
Full Case Text
Judgment text and source record
1 paragraphs
ALLEN V THE COMMISSIONER OF INLAND REVENUE SC 60/2005 8 December 2005IN THE SUPREME COURT OF NEW ZEALAND SC 60/2005 [2005] NZSC 82BETWEEN DONALD EUGENE ALLEN Appellant AND THE COMMISSIONER OF INLAND REVENUE Respondent Court: Elias CJ and Tipping J Counsel: C T Gudsell for Appellant R J Ellis and K Whitiskie for Respondent Judgment: 8 December 2005JUDGMENT OF THE COURT[1] The application for leave to appeal is granted. [2] The approved ground, in terms of Rule 29, is whether the procedure adopted by the appellant taxpayer entitled him to challenge the assessments made on 8 April 2002 by the respondent Commissioner in respect of the 2000 and 2001 income years. [3] The application for leave to adduce further evidence on the appeal is to be heard concurrently with the hearing of the appeal itself.Solicitors: Fletcher Law, Hamilton for Appellant Crown Law Office, Wellington for Respondent