Chesterfield Preschools Limited (In Liquidation) and Therese Anne Sisson v Commissioner of Inland Revenue - SC 12/2021
Summary
Result
B The application for leave to adduce further evidence is dismissed.
C The applicant must pay costs of $3,000 to the Commissioner and $1,500 to Chesterfields Preschools Ltd (in liq) plus usual disbursements.
12 July 2021
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A The application for recall of this Court’s judgment of 12 July 2021 (Chesterfields Preschools Ltd (in liq) v
Commissioner of Inland Revenue [2021] NZSC 83) is dismissed.
B The applicant must pay costs of $500 to the Commissioner of Inland Revenue.
8 October 2021
Hearing Transcripts
Related Documents
High Court decision — COMMISSIONER OF INLAND REVENUE v CHESTERFIELDS PRESCHOOLS LIMITED (in interim liquidation) [2019] NZHC 272 [26 February 2019]
Court of Appeal decision — Not publicly available
Leave judgment - leave dismissed — CHESTERFIELDS PRESCHOOLS LIMITED (IN LIQUIDATION) v COMMISSIONER OF INLAND REVENUE [2021] NZSC 83 [12 July 2021] (PDF 86 KB)
Recall judgment — CHESTERFIELDS PRESCHOOLS LIMITED (IN LIQUIDATION) v COMMISSIONER OF INLAND REVENUE [2021] NZSC 133 [8 October 2021] (PDF 51 KB)