Frucor Suntory New Zealand Limited v Commissioner of Inland Revenue

[2020] NZSC 150

IN THE SUPREME COURT OF NEW ZEALAND

I TE KŌTI MANA NUI

 SC 81/2020
 [2020] NZSC 150

BETWEEN	FRUCOR SUNTORY NEW ZEALAND LIMITED Applicant
AND	COMMISSIONER OF INLAND REVENUE Respondent

SC 92/2020
BETWEEN	COMMISSIONER OF INLAND REVENUE Applicant
AND	FRUCOR SUNTORY NEW ZEALAND LIMITED Respondent

Court:	William Young, Glazebrook and O’Regan JJ
Counsel:	L McKay and M McKay for Applicant J B M Smith QC, E J Norris and L K Worthing for Respondent
Judgment:	18 December 2020

JUDGMENT OF THE COURT

A The application for leave to appeal (SC 81/2020) against the Court of Appeal’s decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).  

BThe approved ground of appeal is whether the Court of Appeal was correct to allow the appeal.

CThe application for leave to appeal (SC 92/2020) against the Court of Appeal’s decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).

DThe approved ground of appeal is whether the Court of Appeal was correct to hold that shortfall penalties do not apply.

____________________________________________________________________

Solicitors:
Bell Gully, Auckland for Applicant
Crown Law Office, Wellington for Respondent