Commissioner of Inland Revenue v New Orleans Hotel (2011) Limited

[2019] NZCA 4

IN THE COURT OF APPEAL OF NEW ZEALAND

I TE KŌTI PĪRA O AOTEAROA

 CA294/2018
 [2019] NZCA 4

BETWEEN	THE COMMISSIONER OF INLAND REVENUE Appellant
AND	NEW ORLEANS HOTEL (2011) LIMITED Respondent

Court:	Brown, Clifford and Gilbert JJ
Counsel:	U R Jagose QC and M Deligiannis for Appellant R A Hearn for Respondent
Judgment: (On the papers)	12 February 2019 at 11.00 am

JUDGMENT OF THE COURT

The appeal is allowed.

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REASONS OF THE COURT

(Given by Brown J)

1. On 7 May 2018 Associate Judge Matthews delivered a judgment dismissing the Commissioner’s application for costs in the liquidation proceedings against the respondent on the basis he was bound by the reasoning of this Court in Joint Action Funding Ltd v Eichelbaum[1] and McGuire v Secretary for Justice.[2]  Consequent upon the Supreme Court’s judgment allowing the appeal in McGuire v Secretary for Justice[3] the parties request that the Commissioner’s appeal be allowed.  No orders for costs are sought in this Court or in the High Court.

   [1]Joint Action Funding Ltd v Eichelbaum [2017] NZCA 249, [2018] 2 NZLR 70.

   [2]McGuire v Secretary for Justice [2018] NZCA 37, [2018] 3 NZLR 71.

   [3]McGuire v Secretary for Justice [2018] NZSC 116.

2. The parties consenting, the Commissioner’s appeal is allowed.

Solicitors:
Crown Law Office, Wellington for Appellant
Corcoran French, Christchurch for Respondent