Commissioner of Inland Revenue v Redcliffe Forestry Venture Limited and others - SC 8/2012

Civil Appeal – Jurisdiction – High Court Rules, r 5.49 – The respondents sought to set aside a High Court judgment, holding that a forestry investment structure was created for the dominant purpose of tax avoidance and that was upheld by the Court of Appeal and the Supreme Court, on the basis that the Commissioner presented a false case to the Court by failing to disclose that another provision of the Income Tax Act 1994 was applicable – This was raised on appeal before the Supreme Court which refused to hear the argument – Whether the High Court has jurisdiction to hear and determine this proceeding – In the alternative, whether the proceeding should be struck out as an abuse of process.[2011] NZCA  638  CA 152/2010, CA 204/2010