Allen v Commissioner of Inland Revenue

[2005] NZSC 82

IN THE SUPREME COURT OF NEW ZEALAND

SC 60/2005 [2005] NZSC 82

BETWEENDONALD EUGENE ALLEN Appellant

ANDTHE COMMISSIONER OF INLAND REVENUE

Respondent

Court:            Elias CJ and Tipping J Counsel:           C T Gudsell for Appellant

R J Ellis and K Whitiskie for Respondent

Judgment:      8 December 2005

JUDGMENT OF THE COURT

[1] The application for leave to appeal is granted.

[2] The approved ground, in terms of Rule 29, is whether the procedure adopted by the appellant taxpayer entitled him to challenge the assessments made on 8 April

2002 by the respondent Commissioner in respect of the 2000 and 2001 income years.

[3] The application for leave to adduce further evidence on the appeal is to be heard concurrently with the hearing of the appeal itself.

Solicitors:
Fletcher Law, Hamilton for Appellant

Crown Law Office, Wellington for Respondent

ALLEN v THE COMMISSIONER OF INLAND REVENUE SC 60/2005 [8 December 2005]