TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE SC 63/2010
The Supreme Court granted leave to appeal and approved a ground for appeal: whether the Court of Appeal erred in striking out as an abuse of process the remaining ground alleging that the Commissioner consciously maladministered by denying possession of documents needed to file tax returns, thereby requiring...
Source-derived case information.
- Citation
- SC 63/2010
- Parties
- Appellant: Tannadyce Investments Limited; Respondent: Commissioner of Inland Revenue
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 27 August 2010
- Procedural Posture
- Judicial Review; Application for Leave to Appeal / Leave to Appeal Granted
- Outcome
- Application for leave to appeal granted.
- Legal Topics
- Judicial Review, Abuse of Process, Conscious Maladministration, Document Possession
Source-derived case record
Summary, issues, holding and outcome
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Parties
Tannadyce Investments Limited
Appellant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Judicial Review; Application for Leave to Appeal / Leave to Appeal Granted
Legal Issues
- 1 Whether the Court of Appeal erred in striking out the remaining ground as an abuse of process
- 2 Whether the Commissioner engaged in conscious maladministration by denying possession of documents required for the appellant to file tax returns
Ratio Decidendi
The Supreme Court granted leave to appeal and approved a ground for appeal: whether the Court of Appeal erred in striking out as an abuse of process the remaining ground alleging that the Commissioner consciously maladministered by denying possession of documents needed to file tax returns, thereby requiring consideration by the Supreme Court.
Court Disposition
Application for leave to appeal granted.
Orders
- Application for leave to appeal is granted; approved ground for appeal is whether the Court of Appeal erred in striking out as an abuse of process the remaining ground alleging conscious maladministration by the Commissioner in denying possession of documents needed to file tax returns.
Full Case Text
Judgment text and source record
1 paragraphs
TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE SC 63/2010 27 August 2010IN THE SUPREME COURT OF NEW ZEALAND SC 63/2010 [2010] NZSC 108BETWEEN TANNADYCE INVESTMENTS LIMITED Appellant AND COMMISSIONER OF INLAND REVENUE Respondent Court: Blanchard, Tipping and McGrath JJ Counsel: A J Forbes QC and K W Clay for Appellant K L Clark QC and P H Courtney for Respondent Judgment: 27 August 2010JUDGMENT OF THE COURTA The application for leave to appeal is granted. B The approved ground is whether the Court of Appeal erred in striking out as an abuse of process the remaining ground of the appellant's judicial review proceeding in which it alleges conscious maladministration by the respondent in denying that it had possession of documents which the appellant alleges it needed in order to be able to file tax returns.Solicitors: Cousins & Associates, Christchurch for Appellant Crown Law Office, Wellington