Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue  [2022] NZSC 113

30 September 2022

Unsuccessful appeal by FSNZL against a finding of tax avoidance. Successful appeal by CIR against a finding that shortfall penalties should not apply.

FSNZL had challenged CIR assessments which had disallowed deductions for interest payments in relation to a convertible note. Court of Appeal had (a) upheld CIR’s decision to disallow the interest deductions and (b) disallowed the shortfall penalties imposed.

Newton v Family Court at Auckland  [2022] NZSC 112

27 September 2022

Unsuccessful application by N for leave to appeal against a finding that children's views did not need to be obtained before ordering a psychological report in parenting order proceedings.

Dunstan v Attorney-General  [2022] NZSC 111

21 September 2022

Unsuccessful application by D for leave to appeal against Court of Appeal minutes that had (a) directed that the respondents did not need to participate in an appeal D had filed and (b) refused to provide a transcript of a High Court hearing in advance of another appeal by D.

Smith v Plowman   [2022] NZSC 109

21 September 2022

Unsuccessful application by S for leave to appeal against the Court of Appeal’s refusal to recall a judgment which had dismissed an application for leave to appeal. The High Court had declined to review the Deputy Registrar's refusal to waive a filing fee.

Vandervis v Dunedin City Council  [2022] NZSC 110

16 September 2022

Unsuccessful application by V for leave to appeal against dismissal of his application for judicial review. V was a Dunedin City councillor and had sought to review a Code of Conduct finding against him. An employee of DCC had complained about V’s behaviour when he objected to a parking ticket.

Stafford v Attorney-General  [2022] NZSC 108

09 September 2022

Unsuccessful application by S for leave to appeal against refusal to grant him relief in judicial review proceedings. The Court of Appeal had decided that S's position and interests had been sufficiently protected by undertakings given over the course of the proceedings.

Liu v Future Sustainable Development Ltd  [2022] NZSC 107

07 September 2022

Unsuccessful application by L for leave to appeal against a finding that L was not entitled to cancel an agreement for sale and purchase.

Winter v R  [2022] NZSC 106

06 September 2022

Unsuccessful application by W for leave to appeal against his conviction for murder.

Slavich v Attorney-General  [2022] NZSC 105

02 September 2022

Unsuccessful application by S for an extension of time to apply for leave to appeal against a High Court minute from 2015.

Hunter v Auckland Council  [2022] NZSC 104

02 September 2022

Unsuccessful application by H for leave to appeal against the granting of a resource consent by AC. Consent had been granted to a third party for property development.