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Inland Revenue Department

  1. Warwick Gendall orders Liquidators to take over Sweeney brewer

    Paddy Sweeney's plans for expansion into the North Island were punctured in the Christchurch High Court this week.
    Justice Warwick Gendall disallowed a plea to again adjourn the liquidation petition against West Coat Brewery.
    West Coat Brewery is a subsidiary of Westcoast Brewing, also owner of West Coast Bar & Grill in Christchurch, which is unaffected.
    The liquidators continue to trade the brewery, which supplies the Christchurch outlet and other customers.
  2. Lord Denning on interpreting statutes

    In Escoigne Properties Ltd v Inland Revenue Commissioners [1958] AC 549 Lord Denning said at pp 566:
    "Thus one of the best ways, I find, of understanding a statute is to take some specific which, by common consent, are intended to be covered by it. I can say at once: "Yes, that is the sort ofthing Parliament intended to "cover". The reason is not far to seek. When the draftsman is drawing the Act, he has in mind particular instances which he wishes to cover. He frames aformula ...