20 Dec 2010
YANDINA INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC WN CIV-2006-485-1228
- Citation
- openlaw-93442f47_5058_4c8e_b388_a4105cf291d5.pdf
- Court
- High Court
Joinder refused: the banks are not necessary parties because the tax assessment dispute between Yandina and the Commissioner can be determined without the banks; questions about third-party contractual or payment obligations can be addressed by non-party discovery and separate recovery proceedings; s 6A(3) does not justify joining debt recovery to an assessment challenge; joinder would risk unfairly binding the banks and exposing them to reassessment, and tax warranties do not mandate their joinder.