8 Mar 2021
THE COMMISSIONER OF INLAND REVENUE v PARORE [2021] NZHC 420
- Citation
- [2021] NZHC 420
- Court
- High Court
The trial judge erred in law by treating contested evidence as substantively insufficient at the close of the prosecution case rather than assessing whether there was some evidence capable of supporting the essential element of intentional evasion; that legal error undermined the integrity of the acquittal and resulted in a miscarriage of justice, warranting a new trial of the dismissed charges on the prosecution evidence.