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.
The appellant's application for leave to appeal was dismissed.
An application for leave to appeal the decision of the Court of Appeal (Vinelight Nominees Ltd v Commissioner of Inland Revenue  NZCA 655) was made by the applicants.
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