Supreme Court case information
Listed below are the substantive Supreme Court cases for the year along with appeals still to be determined or cases awaiting hearing.
Information giving an overview of the case is included along with media releases and links to judgments being appealed when available.
All 2024 - 2014 Supreme Court cases dismissed or deemed to be dismissed where a notice of abandonment was received can be found here.
Transcripts for cases heard before the Supreme Court are included provided they are not suppressed. Transcripts from pre-trial hearings are not published until the final disposition of trial. These are unedited transcripts and they are not a formal record of the Court’s proceedings. The Ministry of Justice does not accept responsibility for the accuracy or completeness of any material and recommends that users exercise their own skill and care with respect to its use.
22 September 2026
Case information summary (as at 18 September 2026) – Cases where leave granted (PDF, 112 KB)
Case information summary (as at 18 September 2026) – Currently unavailable
All years
10 December 2014
Costs of $2,500 are awarded to the respondent. 16 February 2015
Costs of $2,500 are awarded to the respondent.
20 February 2015
Application for leave to appeal dismissed.
2 July 2013.
14 February 2014.
A Leave to appeal is granted.
B The approved grounds of appeal are whether, in light of the principles laid down by this Court in Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue and other cases on tax avoidance:
(i) the structure used by the applicants for funding the transactions is a tax avoidance arrangement;
(ii) the Commissioner’s application of shortfall penalties was a proper exercise of the relevant statutory powers;
(iii) the Commissioner’ s reassessments were a proper exercise of the relevant statutory powers.
9 July 2013.
Application for leave to appeal dismissed with costs of $2,500 together with reasonable disbursement payable to the first respondent.
19 August 2013.
Application for recall dismissed.
20 September 2013
B The applicant is to pay costs of $2,500 plus all reasonable disbursements (to be fixed, if necessary, by the Registrar) to the first respondent.
14 October 2013
8 October 2013.
The application for leave to appeal is dismissed.
23 August 2013B The applicant is to pay costs of $2,500 plus all reasonable disbursements (to be fixed, if necessary, by the Registrar) to the first respondent.
14 November 2013