Supreme Court Dismisses Mr Dowden’s Application for Leave to Appeal the Court of Appeal’s Refusal to Extend Time to Appeal
The Supreme Court applied an orthodox approach to this leave application. There is no further impact beyond the immediate case. The decision puts an end to a longstanding tax challenge that has progressed from the Taxation Review Authority, the High Court, the Court of Appeal and finally to the Supreme Court.
Senior Courts Act 2016, s 74; and Court of Appeal (Civil) Rules 2005, r 43
Dowden v Commissioner of Inland Revenue  NZSC 86