Commissioner of Inland Revenue v Chesterfields Preschools Ltd - [2013] 2 NZLR 679

Company law — Legal proceedings — Rights of audience in superior Courts — Representation by counsel — Representation by solicitor — Exercise of judicial discretion.

Tort — Misfeasance in public office — Elements of tort — Whether elements of tort had to coalesce in one individual or might be aggregated from several and attributed to Commissioner — Whether acts of employees acting under delegated authority attributable to State Sector Chief Executive — State Sector delegation — Whether Crown can be liable in tort on an institutional basis — Whether solicitor acting for public officer thereby held “public office” — State Sector Act, s 41(7).