CSUM 21/07
Issued
16 Aug 2021
Decision
15 Jul 2021
Court
NZSC
Appeal Status
No right of appeal

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.

Case
Dowden v Commissioner of Inland Revenue [2021] NZSC 86
Legal terms
General or public importance, Miscarriage of justice, Leave to Appeal, Extension of time

Senior Courts Act 2016, s 74; and Court of Appeal (Civil) Rules 2005, r 43

Dowden v Commissioner of Inland Revenue [2021] NZSC 86