FRUCOR SUNTORY NEW ZEALAND LIMITED v COMMISSIONER OF INLAND REVENUE [2020] NZSC 150
The Supreme Court granted leave to appeal so it can determine whether the Court of Appeal was correct to allow the appeal and whether shortfall penalties apply.
Source-derived case information.
- Citation
- [2020] NZSC 150
- Parties
- Applicant: Frucor Suntory New Zealand Limited; Respondent: Commissioner of Inland Revenue
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 18 December 2020
- Procedural Posture
- Application for Leave to Appeal to the Supreme Court / Leave Granted
- Outcome
- Leave to appeal granted on specified grounds
- Legal Topics
- Shortfall Penalties, Leave to Appeal, Court of Appeal Review
Source-derived case record
Summary, issues, holding and outcome
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Parties
Frucor Suntory New Zealand Limited
Applicant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Application for Leave to Appeal to the Supreme Court / Leave Granted
Legal Issues
- 1 Whether the Court of Appeal was correct to allow the appeal
- 2 Whether shortfall penalties apply
Ratio Decidendi
The Supreme Court granted leave to appeal so it can determine whether the Court of Appeal was correct to allow the appeal and whether shortfall penalties apply.
Court Disposition
Leave to appeal granted on specified grounds
Orders
- The application for leave to appeal (SC 81/2020) against the Court of Appeal's decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).
- The approved ground of appeal is whether the Court of Appeal was correct to allow the appeal.
Full Case Text
Judgment text and source record
1 paragraphs
FRUCOR SUNTORY NEW ZEALAND LIMITED v COMMISSIONER OF INLAND REVENUE [2020]NZSC 150 [18 December 2020]IN THE SUPREME COURT OF NEW ZEALANDI TE KŌTI MANA NUISC 81/2020[2020] NZSC 150BETWEEN FRUCOR SUNTORY NEW ZEALANDLIMITEDApplicantAND COMMISSIONER OF INLANDREVENUERespondentSC 92/2020BETWEEN COMMISSIONER OF INLANDREVENUEApplicantAND FRUCOR SUNTORY NEW ZEALANDLIMITEDRespondentCourt: William Young, Glazebrook and O'Regan JJCounsel: L McKay and M McKay for ApplicantJ B M Smith QC, E J Norris and L K Worthing for RespondentJudgment: 18 December 2020JUDGMENT OF THE COURTA The application for leave to appeal (SC 81/2020) against theCourt of Appeal's decision is granted (Commissioner ofInland Revenue v Frucor Suntory New Zealand Limited[2020] NZCA 383).B The approved ground of appeal is whether the Court ofAppeal was correct to allow the appeal.C The application for leave to appeal (SC 92/2020) against theCourt of Appeal's decision is granted (Commissioner ofInland Revenue v Frucor Suntory New Zealand Limited[2020] NZCA 383).D The approved ground of appeal is whether the Court ofAppeal was correct to hold that shortfall penalties do notapply.____________________________________________________________________Solicitors:Bell Gully, Auckland for ApplicantCrown Law Office, Wellington for Respondent