Singh v Commissioner of Inland Revenue

[2017] NZCA 497

IN THE COURT OF APPEAL OF NEW ZEALAND

CA36/2017
[2017] NZCA 497

BETWEEN

VEENA SINGH
First Appellant

YAGASHWAR SINGH
Second Appellant

AND

THE COMMISSIONER OF INLAND REVENUE
Respondent

Hearing:	1 November 2017
Court:	Kós P, Miller and Gilbert JJ
Counsel:	S M Kilian and F J Hawkins for Appellant J K Gorman and L A Herbert for Respondent
Judgment:	1 November 2017 at 11.20 am

JUDGMENT OF THE COURT

A        The appeal is dismissed. 

BThe appellants must pay the respondent costs for a standard appeal on a band A basis and usual disbursements.

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[Reasons to follow]

Solicitors:
Kilian & Associates, Auckland for Appellant
Crown Law, Wellington for Respondent