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04 Jun 2015
Appeal Status
No right of appeal

Supreme Court denies leave to appeal transfer case

2015 case note - Supreme Court denies leave to appeal transfer case - Section 138N(2), s 13(2), general or public importance, general commercial significance.

Kensington Developments Limited (In Receivership) v Commissioner of Inland Revenue

Tax Administration Act 1994, Supreme Court Act 2003


The Supreme Court dismissed Kensington Developments Limited (In Receivership)'s application for leave to appeal the Court of Appeal's decision, granting a transfer of the challenge proceeding filed in the Taxation Review Authority ("TRA") to the High Court.


The Commissioner of Inland Revenue ("the Commissioner") applied to the High Court to transfer a challenge commenced by the applicant in the TRA to the High Court.

The applicant, a company controlled by Mr J G Russell, opposed the transfer application. The High Court and the Court of Appeal both ruled in favour of the Commissioner.

The applicant sought leave to appeal to the Supreme Court, advancing cost-related grounds for not allowing the transfer to the High Court where Mr Russell, being a non-lawyer, would not be able to represent the disputant company.


The Supreme Court dismissed the leave application as the statutory criteria for appeal had not been made out.

The considerations raised by the applicant on the interlocutory issue of the transfer had been fully considered by both the High Court and the Court of Appeal.