18 Jul 2007
CH'ELLE PROPERTIES (NZ) LTD V COMMISSIONER OF INLAND REVENUE CA CA266/05
- Citation
- openlaw-60ed14b5_dab9_4ac3_9e61_cb75aaf0f285.pdf
- Court
- Court of Appeal
All six causes of action were properly struck out: the substantive tax-avoidance finding rendered many remedies moot or subsumed; procedural defects were either cured by the objection/adjudication process or were not proven; the statutory scheme and policy preclude imposing a negligence duty; NZBORA relief was unavailable given lack of compensable loss and procedural remedies, and res judicata barred re-litigation of matters already decided.