New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Validity of tax assessment

Legal area

Court

15 Dec 2009

J D AND C E HENSON PARTNERSHIP AND ORS V THE COMMISSIONER OF INLAND REVENUE SC 95/2009

Citation

SC 95/2009
Court

Supreme Court

Leave to appeal was refused because the case involved unusual factual circumstances (manual assessments) that did not raise any point of law of general or public importance or commercial significance, and the Court of Appeal's conclusion was a factual finding not involving a question of principle.
24 Sept 2008

JD AND CE HENSON PARTNERSHIP AND ORS V COMMISSIONER OF INLAND REVENUE HC HAM CIV-2007-419-001181

Citation

openlaw-7abfdfd5_939a_426a_a4cb_51406c560cd5.pdf
Court

High Court

The High Court held the TRA had jurisdiction because statutory provisions protect assessments from invalidation by procedural irregularity and the settlement deed brought the disputed assessments (even if irregularly notified) before the TRA; on the merits the taxpayers failed to discharge the burden of proof on the three contested adjustments, so the TRA's determinations were confirmed and the appeal was dismissed.