5 Apr 2019
THE COMMISSIONER OF INLAND REVENUE v LIVINGSPACE PROPERTIES LIMITED (in liquidation and in receivership) [2019] NZHC 711
- Citation
- [2019] NZHC 711
- Court
- High Court
Portions of Mr Downey's affidavit (notably paras 16, 17, 19, 20, 23 and 27) are inadmissible under s25 of the Evidence Act because they are not substantially helpful, contain opinion beyond the witness's expertise or express partisan conclusions without identified factual assumptions; the appropriate remedy is to require the affidavit to be redrafted and refiled addressing those deficiencies; timetable and cost directions were also made.