Chesterfields Preschools Limited (In Liq) and Therese Anne Sisson v The Commissioner of Inland Revenue - SC 91/2017

A Leave to appeal is granted on one ground only (Sisson v Commissioner of Inland Revenue [2017] NZCA 326).  
B The approved question is whether the conditional order of the Court of Appeal setting aside the order of the High Court putting the first applicant into liquidation and remitting the proceeding to the High Court for rehearing should be quashed and replaced with an unconditional order.
C The application for leave to appeal is otherwise dismissed.
D We make no award of costs.
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A The appeal is allowed.
B The order made by the Court of Appeal setting aside the order of the High Court putting the first appellant into liquidation and remitting the proceeding to the High Court for rehearing, subject to the condition that within 15 working days of the Court of Appeal judgment, the second appellant pay into the High Court at Christchurch the amount of $109,675.22, is quashed.
C In its place we make an order setting aside the order putting the first appellant into liquidation and remitting the proceeding to the High Court for rehearing.
D There is no order as to costs.
23 November 2017