11 Apr 2017
CHATFIELD & CO LIMITED v COMMISSIONER OF INLAND REVENUE [2017] NZSC 48
- Citation
- [2017] NZSC 48
- Court
- Supreme Court
Leave to appeal was refused because the decision to deny discovery was a discretionary application of settled principles: the documents sought were not shown on the surviving pleaded cause of action to be relevant to whether the Commissioner considered art 25 of the double taxation agreement, so there was no basis to order discovery and no proper basis for an interlocutory appeal.