Chatfield & Co Limited v Commissioner of Inland Revenue - SC 55/2017

Summary

Civil Appeal – Tax Administration Act 1994, s 17 – Whether the Court of Appeal erred in finding that the Commissioner of Inland Revenue has not created a legitimate expectation by publishing operational statements.

Result

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

Related Documents

Leave judgment - leave dismissed — CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2017] NZSC 118 [11 August 2017] (PDF 90 KB)

High Court decision — CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2016] NZHC 2289 [27 September 2016]

Additional Information

Judgment appealed from

CHATFIELD & CO LIMITED V COMMISSIONER OF INLAND REVENUE [2017] NZCA 148 [1 May 2017]