B v Commissioner of Inland Revenue - [2004] 2 NZLR 86

Revenue — Practice and procedure — Designation of test cases — Stay of other proceedings — Whether Court would order stay — Principles — Whether Commissioner could designate more than one case to cover range of issues — Tax Administration Act 1994, s 138R(4).

Judicial review — Unreasonableness — Whether Wednesbury standard appropriate to decisions of delegated authority with interest in decision.

Judicial review — Remedies — Whether Court had jurisdiction to set aside designations on application for review when stays being challenged under statutory procedure — Whether Court should set aside designations.

Revenue — Tax avoidance — Whether “arrangement” required knowledge by participants and purpose of tax avoidance — Income Tax Act 1994, Part BG 1.