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Garry Albert Muir and Peter Arnold Maude v Commissioner of Inland Revenue - SC 6/2016

Summary

Civil Appeal – Whether the applicants’ claims for tax deductions under sub-pt EH of the Income Tax Act 1994 are arguable ­– Whether the Court of Appeal erred in awarding indemnity costs. [2015] NZCA 591  CA276/2016

Result

A The application for leave to appeal is granted (Muir v Commissioner of Inland Revenue [2015] NZCA 591).
B The approved questions are whether the Court of Appeal was right:
(i) to find that the appellant could not arguably pursue claims for the 1999 and following tax years in reliance on sub-pt EH of the Income Tax Act 1994; and
(ii) to award costs on an indemnity basis against the appellant.
20 July 2016
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A The appellant’s application for leave to amend the grounds of appeal is dismissed.
B Leave to appeal is revoked.
C The appellant is to pay costs of $6,000 to the respondent, plus reasonable disbursements.
26 August 2016

Date of Hearing

22 August 2016

Judges

Elias CJ, William Young, Glazebrook, Arnold and O'Regan JJ

Related Documents

High Court decision — Muir v Commissioner of Inland Revenue [2015] NZHC 792 [22 April 2015]

Court of Appeal decision — MUIR v COMMISSIONER OF INLAND REVENUE [2015] NZCA 591 [8 December 2015]

Leave judgment - leave granted — GARRY ALBERT MUIR v THE COMMISSIONER OF INLAND REVENUE [2016] NZSC 90 [20 July 2 (PDF 64 KB)

Additional document — Leave to appeal revoked: GARRY ALBERT MUIR v THE COMMISSIONER OF INLAND REVENUE [2016] NZSC 113 [26 August 2016] (PDF 142 KB)