8 Sept 2023
COMMISSIONER OF INLAND REVENUE v TAILOR [2023] NZHC 2520
- Citation
- [2023] NZHC 2520
- Court
- High Court
Applications to annul adjudications dismissed because they were procedurally defective and unsupported by evidence, and because the Court of Appeal had already refused extensions and upheld that the tax assessments stood unless validly challenged, thus rendering the annulment applications futile and incapable of success under s 309(1)(a).