Commissioner of Inland Revenue v What it Takes Limited (in liquidation)

[2019] NZCA 6

IN THE COURT OF APPEAL OF NEW ZEALAND

I TE KŌTI PĪRA O AOTEAROA

 CA303/2018
 [2019] NZCA 6

BETWEEN	THE COMMISSIONER OF INLAND REVENUE Appellant
AND	WHAT IT TAKES LIMITED (IN LIQUIDATION) Respondent

Court:	Brown, Clifford and Gilbert JJ
Counsel:	M Deligiannis for Appellant C D Owens for Respondent
Judgment: (On the papers)	12 February 2019 at 11.30 am

JUDGMENT OF THE COURT

The appeal is allowed.

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REASONS OF THE COURT

(Given by Brown J)

1. On 10 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 in allowing the appeal in McGuire v Secretary for Justice[3] the parties request that the Commissioner’s appeal be allowed.  No order for costs are sought in this Court and the parties agree that the matter does not need to be referred back to the High Court.

   [1]Joint Action Funding Ltd v Eichelbaum [2017] NZCA 249, [2018] 2 NZAR 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