Tannadyce Investments Limited v Cir

[2010] NZSC 108

IN THE SUPREME COURT OF NEW ZEALAND

SC 63/2010
[2010] NZSC 108

BETWEENTANNADYCE INVESTMENTS LIMITED
Appellant

ANDCOMMISSIONER OF INLAND REVENUE
Respondent

Court:Blanchard, Tipping and McGrath JJ

Counsel:A J Forbes QC and K W Clay for Appellant
K L Clark QC and P H Courtney for Respondent

Judgment:27 August 2010 

JUDGMENT OF THE COURT

AThe application for leave to appeal is granted.

BThe approved ground is whether the Court of Appeal erred in striking out as an abuse of process the remaining ground of the appellant’s judicial review proceeding in which it alleges conscious maladministration by the respondent in denying that it had possession of documents which the appellant alleges it needed in order to be able to file tax returns.

Solicitors:
Cousins & Associates, Christchurch for Appellant
Crown Law Office, Wellington