8 Dec 2015
MUIR v COMMISSIONER OF INLAND REVENUE [2015] NZCA 591
- Citation
- [2015] NZCA 591
- Court
- Court of Appeal
The appeal is dismissed because appellants are estopped by earlier Supreme Court decisions (Ben Nevis and successors) from relitigating the legal character of the Trinity scheme; the same foundational contractual features that might give rise to an EH claim (notably the licence premium obligation and promissory notes) were held to lack commercial substance and to form part of a tax avoidance arrangement, so EH claims would inevitably fail and continuing the proceedings would be an abuse of process.