Chesterfields Preschools Ltd v Commissioner of Inland Revenue [2012] NZHC 1986; (2012) 25 NZTC 20-144 (8 August 2012)

Last Updated: 4 September 2012

IN THE HIGH COURT OF NEW ZEALAND CHRISTCHURCH REGISTRY

CIV-2008-409-000995 [2012] NZHC 1986

BETWEEN CHESTERFIELDS PRESCHOOLS LIMITED

First Plaintiff

AND DAVID JOHN HAMPTON Second Plaintiff

AND CHESTERFIELDS PARTNERSHIP Third Plaintiff

AND CHESTERFIELDS PRESCHOOLS PARTNERSHIP

Fourth Plaintiff

AND ANOLBE ENTERPRISES LIMITED Fifth Plaintiff

AND COMMISSIONER OF INLAND REVENUE & OTHERS Defendant

Hearing: On the Papers

Counsel: D J Hampton in Person

S Kinsler for Commissioner of Inland Revenue

Judgment: 8 August 2012

JUDGMENT OF FOGARTY J

_{ON MISFEASANCE – LEAVE TO APPEAL}

This judgment was delivered by Justice Fogarty on

8 August 2012 at 4.00 p.m., pursuant to r 11.5 of the High Court Rules

Registrar/Deputy Registrar

Date:

Solicitors:

Crown Law, PO Box 2858, Wellington 6140

Copy to:

D J Hampton, Edgeware Law Centre, PO Box 21-319, Christchurch 8143

CHESTERFIELDS PRESCHOOLS LIMITED V COMMISSIONER OF INLAND REVENUE & OTHERS HC CHCH CIV-2008-409-000995 [8 August 2012]

[1] The defendants apply to the Court for an order granting leave to appeal the judgment to the High Court at Christchurch in this matter on 12 June 2012, to the Court of Appeal.

[2] The application relies on the argument the judgment raises issues of law of general public importance for the Crown which ought to be submitted to the Court of Appeal for determination.

[3] The plaintiffs have filed a memorandum dated 18 July advising that they do

not oppose the defendant’s application.

[4] I agree that this is a case upon which it is appropriate for leave to be granted to the Court of Appeal.

[5] Leave is granted accordingly.