13 May 2009
BEN NEVIS FORESTRY VENTURES LIMITED & ORS V COMMISSIONER OF INLAND REVENUE SC 43/2007
- Citation
- BEN NEVIS FORESTRY VENTURES LIMITED & ORS V COMMISSIONER OF INLAND REVENUE SC 43/2007
- Court
- Supreme Court
The Court dismissed the Commissioner's recall application because merely clarifying that paragraphs [152]-[155] should not be taken as the Court's view on Farnsworth or Zentrum was sufficient; the reliance identified did not affect the appeal's outcome and thus amendment or omission was unnecessary.
- Part iva of the tax administration act 1994
- Disputes process
- Recall of judgment
- Precedent and authority