Garry Albert Muir v Commissioner of Inland Revenue - SC 41/2018

Summary

Civil Appeal – Tax Administration Act 1994 – Res judicata – Whether the Court of Appeal was right to dismiss the applicant’ s appeal against summary judgment – Whether challenge proceedings finally determined.

Result

A The application for leave to appeal is dismissed.
B Costs of $2,500 are awarded to the respondent.
29 August 2018

Related Documents

Court of Appeal decision — MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZCA 129 [30 April 2018]

Leave judgment - leave dismissed — GARRY ALBERT MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZSC 81 [29 August 2018] (PDF 256 KB)

Additional Information

High/District Court judgment

COMMISSIONER OF INLAND REVENUE v MUIR [2017] NZHC 1413 [23 June 2017]