Issued
2014
Decision
17 Jun 2014
Appeal Status
No right of appeal

Application for leave to appeal decision to the Supreme Court dismissed

2014 case note - Supreme Court dismissed the application for leave to appeal the Court of Appeal's decision - interests of justice.

Case
Vinelight Nominees Limited & Anor v Commissioner of Inland Revenue [2014] NZSC 74
Legal terms
Leave to appeal, interests of justice

Summary

The appellant's application for leave to appeal was dismissed.

Facts

An application for leave to appeal the decision of the Court of Appeal (Vinelight Nominees Ltd v Commissioner of Inland Revenue [2013] NZCA 655) was made by the applicants.

Decision

The Supreme Court dismissed the application for leave to appeal the Court of Appeal's decision.

The Court considered it was not necessary in the interests of justice that the appeal be heard. The Court stated further that given the findings of fact in the lower Courts, there was no matter of general or public importance raised by the applicants. In addition, the Court could see no risk that a substantial miscarriage of justice had occurred.

Income Tax Act 1994, Tax Administration Act 1994