Aldwyn John Cockburn, Janet Elizabeth Cockburn and Keith Ian Jeffries v C S Development No 2 Limited
Case information | Aldwyn John Cockburn, Janet Elizabeth Cockburn and Keith Ian Jeffries v C S Development No 2 Limited SC 93/2010
Supreme Court
Leave to Appeal
Leave to appeal dismissed
Civil – GST due on sale of commercial property – Whether the Court of Appeal was correct to find that the sale of the property did not include the claimed supply of a going concern – Whether the Commissioner of Inland Revenue’s assessment that it was a go…