Chesterfields Preschools Limited (in interim liquidation) v Commissioner of Inland Revenue

[2018] NZCA 405

IN THE COURT OF APPEAL OF NEW ZEALAND

I TE KŌTI PĪRA O AOTEAROA

 CA61/2018
 [2018] NZCA 405

BETWEEN	CHESTERFIELDS PRESCHOOLS LIMITED (In interim liquidation) First Appellant THERESE ANNE SISSON Second Appellant
AND	THE COMMISSIONER OF INLAND REVENUE Respondent

Hearing:	4 October 2018
Court:	Miller, Woolford and Collins JJ
Counsel:	B M Russell and J C Wedlake for First Appellant Second Appellant in person S M Kinsler and C L Russell for Respondent
Judgment:	4 October 2018 at 11.54 am

JUDGMENT OF THE COURT

A        The appeal is dismissed.

B        No order for costs.

____________________________________________________________________

[Reasons to follow]

Solicitors:
Lane Neave, Christchurch for First Appellant
Crown Law Office, Wellington for Respondent