25 Jul 2012
SIMPSON AND DOWNES AS RECEIVERS OF CAPITAL + MERCHANT INVESTMENTS LIMITED (IN RECEIVERSHIP) v COMMISSIONER OF INLAND REVENUE SC 30/2012
- Citation
- SC 30/2012
- Court
- Supreme Court
The Supreme Court granted leave to appeal and certified the question whether the receivers were required to pay the GST; it declined to grant leave on the contractual argument, holding that the Court of Appeal was not confined to the applicants' narrow interpretation, that the distinction between personal and receivers' liability was meaningless in context, and that the contractual point lacked sufficient general importance and did not disclose a miscarriage of justice.