Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd

[2012] NZSC 10

IN THE SUPREME COURT OF NEW ZEALAND

SC 8/2012
[2012] NZSC 10

BETWEEN  THE COMMISSIONER OF INLAND REVENUE
Appellant

AND  REDCLIFFE FORESTRY VENTURE LIMITED
First Respondent

AND  GARRY ALBERT MUIR
Second Respondent

AND  ACCENT MANAGEMENT LIMITED
Third Respondent

AND  BRISTOL FORESTRY VENTURE LIMITED
Fourth Respondent

AND  BEN NEVIS FORESTRY VENTURES LIMITED
Fifth Respondent

AND  LEXINGTON RESOURCES LIMITED
Sixth Respondent

AND  CLIVE RICHARD BRADBURY
Seventh Respondent

AND  GREGORY ALAN PEEBLES
Eighth Respondent

Court:             Tipping, McGrath and William Young JJ

Counsel:         M S R Palmer, T G H Smith and J D Kerr for Appellant
M S Hinde for First, Third and Fourth Respondents
G A Muir, Second Respondent in Person
R B Stewart QC for Fifth, Sixth, Seventh and Eighth Respondents

Judgment:      29 February 2012

JUDGMENT OF THE COURT

AThe application for leave to appeal is granted.

BThe approved questions are:

(i)    whether the Commissioner’s challenge to the claim was appropriately brought under r 5.49; and

(ii)   whether the judgment of the High Court should in any event have been upheld.

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Solicitors:
Crown Law Office, Wellington for Appellant
Wynyard Wood, Auckland for Respondents