THE COMMISSIONER OF INLAND REVENUE v WHAT IT TAKES LIMITED (IN LIQUIDATION) [2019] NZCA 6
The appeal is allowed because the Supreme Court's decision in McGuire v Secretary for Justice displaces the Court of Appeal authority that the High Court relied on to refuse costs, and the parties consented to allow the appeal without referral back to the High Court.
Source-derived case information.
- Citation
- [2019] NZCA 6
- Parties
- Appellant: THE COMMISSIONER OF INLAND REVENUE; Respondent: WHAT IT TAKES LIMITED (IN LIQUIDATION)
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 12 February 2019
- Procedural Posture
- Civil Appeal / Court of Appeal (on the Papers)
- Outcome
- Appeal allowed
- Legal Topics
- Costs, Binding Precedent, Appeal, Application of Supreme Court Decision
Source-derived case record
Summary, issues, holding and outcome
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Parties
THE COMMISSIONER OF INLAND REVENUE
Appellant
WHAT IT TAKES LIMITED (IN LIQUIDATION)
Respondent
Procedural Posture
Civil Appeal / Court of Appeal (on the Papers)
Legal Issues
- 1 Whether the Commissioner was entitled to costs in the liquidation proceedings
- 2 Whether the High Court was bound by prior Court of Appeal authority in light of the Supreme Court decision in McGuire v Secretary for Justice
- 3 Whether the appeal should be allowed without referral back to the High Court
Ratio Decidendi
The appeal is allowed because the Supreme Court's decision in McGuire v Secretary for Justice displaces the Court of Appeal authority that the High Court relied on to refuse costs, and the parties consented to allow the appeal without referral back to the High Court.
Court Disposition
Appeal allowed
Orders
- Appeal allowed
- No order as to costs in this Court
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE v WHAT IT TAKES LIMITED (IN LIQUIDATION) [2019]NZCA 6 [12 February 2019]IN THE COURT OF APPEAL OF NEW ZEALANDI TE KŌTI PĪRA O AOTEAROACA303/2018[2019] NZCA 6BETWEEN THE COMMISSIONER OF INLANDREVENUEAppellantAND WHAT IT TAKES LIMITED (INLIQUIDATION)RespondentCourt: Brown, Clifford and Gilbert JJCounsel: M Deligiannis for AppellantC D Owens for RespondentJudgment:(On the papers)12 February 2019 at 11.30 amJUDGMENT OF THE COURTThe appeal is allowed.____________________________________________________________________REASONS OF THE COURT(Given by Brown J)[1] On 10 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 in allowing the appeal in McGuire v Secretary for1 Joint Action Funding Ltd v Eichelbaum [2017] NZCA 249, [2018] 2 NZAR 70.2 McGuire v Secretary for Justice [2018] NZCA 37, [2018] 3 NZLR 71.Justice3 the parties request that the Commissioner's appeal be allowed. No order forcosts are sought in this Court and the parties agree that the matter does not need to bereferred back to the High Court.[2] The parties consenting, the Commissioner's appeal is allowed.Solicitors:Crown Law Office, Wellington3 McGuire v Secretary for Justice [2018] NZSC 116.