Sisson v Commissioner of Inland Revenue

In Sisson v Commissioner of Inland Revenue, the plaintiff, Therese Sisson, sought to set aside a liquidation judgment against Chesterfields Preschools Ltd, a company that had been placed into liquidation following a decision of the High Court. Sisson argued that the Commissioner of Inland Revenue had made false representations to the Court and engaged in deceptive conduct, and that Chesterfields' defence had been inadequate due to financial constraints. The Commissioner applied to strike out the proceeding on the grounds that Sisson lacked standing, the issues had been determined by the Court, and the appeal rights had been exhausted. The court found that Sisson had no standing to bring the proceeding as she was only joined in the liquidation case for the purpose of appealing the liquidation order. The court held that the joinder did not extend to other matters, and Sisson had no entitlement to commence the new proceeding. The court granted the Commissioner's application to strike out the proceeding and ordered Sisson to pay the Commissioner's costs on a 2B basis with an uplift of 50%.

The legal issues before the court were whether Sisson had standing to bring the proceeding, whether the issues had been determined by the Court, and whether the appeal rights had been exhausted. The court found that Sisson lacked standing to bring the proceeding as she was only joined in the liquidation case for the purpose of appealing the liquidation order. The court held that the joinder did not extend to other matters, and Sisson had no entitlement to commence the new proceeding. The court also found that the issues had been considered and determined by the Court in previous proceedings, and that the appeal rights had been exhausted. The court held that the proceeding was an alternative path to appealing the liquidation judgment, and that costs should follow Sisson's lack of success. The court ordered Sisson to pay the Commissioner's costs on a 2B basis with an uplift of 50%.