25 Nov 2008
CHESTERFIELD PRESCHOOLS LTD AND ORS V THE COMMISSIONER OF INLAND REVENUE HC CHCH CIV-2008-409-000722
- Citation
- openlaw-3ac059df_324a_4a89_a6bf_7cd828990ba6.pdf
- Court
- High Court
The court set aside Mr Budhia's decision because he erred in law by failing to apply the sham test properly, by not giving sufficient regard to the December judgment's reasons (in particular paragraph [155] and direction [159]), by misinterpreting the scope of remissions under s 182 and s 183A and by failing to consider ss 6/6A in light of the Court's directions; the Commissioner is ordered to reconsider in accordance with the December judgment and this judgment, stay of debt collection remains, sham issues to be litigated in High Court if not settled within one month, and Aronsen notes are a…