9 Oct 2007
BEN NEVIS FORESTRY VENTURES LIMITED AND ORS V CIR SC 43/2007
- Citation
- SC 43/2007
- Court
- Supreme Court
The Court granted leave to appeal to the Supreme Court limited to specified grounds concerning statutory entitlement to deductions/timing, the characterization of the Trinity venture as tax avoidance, and validity of consequential assessments and penalties, and imposed a condition that appellants provide security for costs of $25,000 by a specified date; leave to appeal the separate Court of Appeal judgment [2007] NZCA 231 was not granted.