Chesterfields Preschools Limited, D J Hampton, Chesterfields Partnership, Chesterfields Preschools Partnership & Anolbe Enterprises Ltd v Commissioner of Inland Revenue - SC 96/2010

Civil Appeal – Judicial review appeal – Taxation liabilities – Appellants were partly successful in the first judicial review proceedings against the Commissioner of Inland Revenue (Commissioner) and the Commissioner was ordered to reconsider a number of matters - Second judicial review proceedings held the Court would not enforce the debt owed to the Commissioner by the appellants until the Court was satisfied that the first judicial review had been complied with – Whether the Court of Appeal erred in allowing to an extent the appeal by the Commissioner against the second judicial review judgment.[2010] NZCA 400 CA 607/2008, CA 800/2008, SC 271/2009, CA 156/2010  31 August 2010.