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Court of Appeal Wellington
[2007] NZCA 244; CA 206/05, 207/05 & 208/05
12, 13, 14, 15 February; 15 June 2007
Glazebrook, O’Regan, and Ellen France JJ
[2007] NZCA 244; CA 206/05, 207/05 & 208/05
12, 13, 14, 15 February; 15 June 2007
Glazebrook, O’Regan, and Ellen France JJ
Practice and procedure — Res judicata — Whether similar facts and issues created sufficient mutuality of interest.
Revenue — Tax avoidance — Ability of Commissioner of Inland Revenue to amend basis of assessment — Ability of taxpayer to challenge assessment — Income Tax Act 1976, s 99(3) and (4).