Technical tax area: Legal decisions - case notes
List of cases
In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.
Cases this year
| Title | Decision date | Case | Appeal status |
Orders setting aside dispositions of property made under section 348 of the Property Law Act 2007 |
16 March 2012 |
Commissioner of Inland Revenue v Ly & Ors |
The properties were disposed of without a reasonably equivalent value being received in exchange and as a consequence the debtors became insolvent. The dispositions were also made with the intent to prejudice the Commissioner of Inland Revenue as a creditor, and had the effect of hindering or delaying the Commissioner's recourse to those properties to satisfy the debt. Appealed |
15 March 2012 |
Stiassny & Ors v Commissioner of Inland Revenue |
The Court of Appeal considered the issues of debtor-initiated payments under section 95 of the Personal Property Securities Act 1999 ("PPSA") and how such payments effected priorities and claims in restitution for payments made by mistake. The Court of Appeal found that not only had the Commissioner of Inland Revenue ("the Commissioner") provided good consideration, but he had also acted in good faith in receiving payment of goods and services tax ("GST") from the receivers. The Court of Appeal dismissed the Appellants' appeal. Not Appealed |
|
9 March 2012 |
Chesterfields Preschools Limited & Ors v Commissioner of Inland Revenue |
The Court decided that to consider the strike-out application, the case must be re-pleaded to provide clarity of issues and claim. Not Appealed |
|
29 February 2012 |
Commissioner of Inland Revenue v Redcliffe Forestry Venture Limited & Ors |
The Commissioner sought leave to appeal to the Supreme Court following the Court of Appeal decision that the taxpayers should now be able to amend their pleadings, put forward what they allege as probative evidence of fraud and argue their repleaded case. Not Appealed |
|
22 February 2012 |
Heather Anne Jacobs v Commissioner of Inland Revenue |
The appellant (Ms Jacobs) did not have an automatic right of appeal to the Court of Appeal (as her Taxation Review Authority (TRA) proceeding did not amount to a challenge) and therefore the Court of Appeal did not have jurisdiction to entertain her appeal. Leave of the High Court needed to be sought. Not Appealed |
Note: We are currently converting historical case notes into HTML format. If you are looking for case notes that are not published here you may find them by referring to the Tax Information Bulletin.
Date published: 17 Jul 2006
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