26 Oct 2018
MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZCA 456
- Citation
- [2018] NZCA 456
- Court
- Court of Appeal
The Court held that the appellant's challenge proceedings had been struck out as an abuse of process and thereby brought to an end; the Supreme Court's leave decision confirmed that striking out the proceedings meant they could not be revived by filing amended claims, so the appellant's attempts to replead were impermissible and the appeals were dismissed.