Commissioner of Inland Revenue v Chatfield & Co Limited and Chatfield & Co - SC 34/2019

Summary

Civil Appeal – Tax Administration Act 1994, s 17 – Whether the Court of Appeal erred in upholding the decision of the High Court that notices issued by the Commissioner requiring the respondent company to furnish certain information were unlawful.

Result

A The application for leave to appeal is dismissed.
B The applicant must pay costs of $2,500 to the respondents.
7 August 2019

Related Documents

High Court decision — CHATFIELD & CO LIMITED v THE COMMISSIONER OF INLAND REVENUE [2017] NZHC 3289 [22 December 2017]

Court of Appeal decision — COMMISSIONER OF INLAND REVENUE v CHATFIELD & CO LIMITED [2019] NZCA 73 [28 March 2019]

Leave judgment - leave dismissed — COMMISSIONER OF INLAND REVENUE v CHATFIELD & CO LIMITED [2019] NZSC 84 [7 August 2019] (PDF 50 KB)