Accent Management Limited v Attorney-General and Commissioner of Inland Revenue - SC 90/2014

Civil Appeal – Income Tax Act 1994 - Whether the High Court has jurisdiction to provide a remedy if a Judge attempting to calculate tax overlooks the direction in s EH 8(1) of the Income Tax Act 1994 that subpart EG and s DL 1(3) of that Act are not to apply, where failure to comply with them engages the Constitution Act 1986 and the Bill of Rights 1688 – Whether the Court of Appeal erred in finding that the High Court has jurisdiction to overlook the direction in s EH 8(1), whether in demanding tax or reviewing such a demand - Whether the proceeding involves substantial relitigation of issues already determined by the courts.[2014] NZCA 351 CA 541/2013