31 Aug 2010
COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA607/2008
- Citation
- openlaw-711be257_bcec_4603_9ee5_08555748e8f5.pdf
- Court
- Court of Appeal
The Court of Appeal held the Commissioner was bound by aspects of the unappealed first High Court judgment; parts of the Budhia reconsideration were set aside for failing to give effect to those directions (notably remediation of penalties and respecting in‑substance arrangements), but the re-registration of Anolbe as decided by the Commissioner was reinstated; Anolbe sham issues should be pursued by statutory challenge rather than judicial review; the Commissioner must reconsider remission and set‑off consistent with the High Court directions and may use ss6 and 6A where ss182/183A do not su…