25 May 2018
COMMISSIONER OF INLAND REVENUE v CULLEN GROUP LTD [2018] NZCA 166
- Citation
- (2018) 24 PRNZ 71
- Court
- Court of Appeal
The appeal was allowed and the High Court discovery and costs orders were quashed because the discovery order required production of unpublished internal IRD documents and subjective officials' materials that are not permissible extrinsic aids, and the order was disproportionate and likely to be oppressive and fruitless.