Chatfield & Co Limited v Commissioner of Inland Revenue - SC 9/2017

Summary

Civil Appeal – Discovery – s 10 Judicature Amendment Act 1972 – Did the Court of Appeal err in deciding documents exchanged pursuant to a Double Taxation Agreement were not discoverable in judicial review proceedings?

Result

A The application for leave to appeal is dismissed.
B The applicant is to pay costs of $2,500 to the respondent. 11 April 2017

Related Documents

High Court decision — CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2015] NZHC 2099 1 September 2015

Leave judgment - leave dismissed — CHATFIELD & CO LIMITED v COMMISSIONER OF INLAND REVENUE [2017] NZSC 48 11 April 2017 (PDF 83 KB)

Additional Information

Judgment appealed from

CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2016] NZCA 614 16 December 2016