Commissioner of Inland Revenue v Vela Fishing Ltd - [2002] 2 NZLR 635

Practice and procedure — Appeals to Privy Council — Appeal from judgment refusing judicial review of decision of Commissioner of Inland Revenue — Large sum of money potentially in issue but liability to tax not determined by judgment — Whether matter in dispute amounted to $5000 or more or involved claim or question respecting property or civil right to value of $5000 or more — Late amendment of notice of appeal — Privy Council Rules, R 2(a).