| Source: | All England Reporter |
| Publisher Citation: | [2001] All ER (D) 155 (Apr) |
| Court: | Privy Council |
| Judge: | Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett and Dame Sian Elias |
| Representation | Gary Judd QC (instructed by Gregory, Rowcliffe & Millners) for the appellants |
| Terence Arnold QC, M Ruffin and B Corbett (instructed by Moon Beever) for the respondent. | |
| Judgment Dates: | 10 April 2001 |
Catchwords
New Zealand - Income tax - Avoidance - Arrangement having purpose or effect of avoidance of income tax ||Commissioner assessing appellants to tax - Appellants seeking judicial review to quash assessments - Whether judicial review should be granted.
The Case
In proceedings arising out of the appellants' assessment to income tax, the Board ruled that judicial review should only be granted in exceptional cases. In the circumstances of the instant case, no such exceptional circumstances existed and accordingly the appeal would be dismissed.
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