Aldwyn John Cockburn, Janet Elizabeth Cockburn and Keith Ian Jeffries v C S Development No 2 Limited - SC 93/2010

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 going concern can only be questioned by challenge proceedings under the Tax Administration Act 1994.[2010] NZCA 373  CA 445/2009  16 August 2010.