Supreme Court dismisses Ms Sisson’s applications for leave to appeal

This was an unsuccessful attempt by Ms Sisson for leave to appeal three Court of Appeal decisions which collectively dismissed 11 appeals against judgments of the High Court. Chesterfields Preschools Ltd (in liq) v Commissioner of Inland Revenue [2020] NZCA 686 (Miller, Venning and Katz JJ) [Second liquidation appeal judgment]; Sisson v Chesterfields Preschools Ltd (in liq) [2020] NZCA 687 (Miller, Venning and Katz JJ) [Vesting orders judgment]; and Sisson v Chesterfields Preschools Ltd (in liq) [2020] NZCA 689 (Miller, Venning and Katz JJ) [Bankruptcy judgment].

The three Court of Appeal judgments relate to the following: (1) the liquidation of Chesterfields Preschools Ltd (“CPL”); (2) the vesting of property in CPL; and (3) Ms Sisson’s personal bankruptcy.

The primary focus of the applications concerns the liquidation of CPL. The Supreme Court held an oral hearing directed at Ms Sisson’s case that if the tax debt is correctly calculated, CPL is not insolvent.