16 Dec 2010
CHESTERFIELDS PRESCHOOLS LIMITED v COMMISSIONER OF INLAND REVENUE SC 96/2010
- Citation
- SC 96/2010
- Court
- Supreme Court
Leave to appeal was refused because the issues raised are overwhelmingly fact specific with little precedential value, the Court of Appeal's guidance and proportionality comments did not disclose a sufficient appearance of error or issue of general importance that would justify intervention by the Supreme Court, and the applicants failed to show a risk of miscarriage of justice; the application for directions was dismissed because the matter of late discovery had been dealt with by the lower court and not appealed.