THOMPSON v THE COMMISSIONER OF INLAND REVENUE SC 52/2011
Leave was granted because the legal questions concerning the timing of entitlement to GST deregistration and whether subsequent land sales attracted GST are issues of legal importance that require Supreme Court determination.
Source-derived case information.
- Citation
- SC 52/2011
- Parties
- Appellant: LEWIS GAIRE HERDMAN THOMPSON; Respondent: THE COMMISSIONER OF INLAND REVENUE
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 22 August 2011
- Procedural Posture
- Application for Leave to Appeal / Supreme Court Leave Stage
- Outcome
- Application for leave to appeal granted
- Legal Topics
- GST De Registration, Taxable Supply, Sale of Land, Timing of Entitlement to Deregistration
Source-derived case record
Summary, issues, holding and outcome
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Parties
LEWIS GAIRE HERDMAN THOMPSON
Appellant
THE COMMISSIONER OF INLAND REVENUE
Respondent
Procedural Posture
Application for Leave to Appeal / Supreme Court Leave Stage
Legal Issues
- 1 When did the appellant become entitled to be de-registered for GST purposes?
- 2 Did the second and third sales of land attract GST given the timing of deregistration?
Ratio Decidendi
Leave was granted because the legal questions concerning the timing of entitlement to GST deregistration and whether subsequent land sales attracted GST are issues of legal importance that require Supreme Court determination.
Court Disposition
Application for leave to appeal granted
Orders
- Leave to appeal granted
Full Case Text
Judgment text and source record
1 paragraphs
THOMPSON v THE COMMISSIONER OF INLAND REVENUE SC 52/2011 22 August 2011IN THE SUPREME COURT OF NEW ZEALANDSC 52/2011[2011] NZSC 91BETWEEN LEWIS GAIRE HERDMAN THOMPSONAppellantAND THE COMMISSIONER OF INLANDREVENUERespondentCourt: Blanchard, McGrath and William Young JJCounsel: G D Pearson and J K Scragg for AppellantD K Lemmon and A C Beck for RespondentJudgment: 22 August 2011JUDGMENT OF THE COURTThe application for leave to appeal is granted on the following grounds:A When did the appellant become entitled to be de-registered for GST purposes?B In light of that determination, and the circumstances in which they took place, did the second and third sales of land attract GST?Solicitors:Duncan Cotterill, Wellington for AppellantCrown Law Office, Wellington for Respondent