8 Jun 2021
COLEMAN v THE COMMISSIONER OF INLAND REVENUE [2021] NZHC 1324
- Citation
- [2021] NZHC 1324
- Court
- High Court
The Court found trial counsel's pre‑trial and trial conduct materially deficient and that those deficiencies created a real risk the verdicts were unsafe in respect of the grouped GST refund charges (charges 2–34). Convictions and sentences for charges 2–34 were therefore set aside and those charges remitted for retrial. The Judge's findings on the remaining charges (forgery/using forged document, trust GST evasion, failure to file returns/personal tax evasion, and dishonest AR590) were supported by the evidence and stand, so those convictions were affirmed and the existing concurrent sentenc…