New Zealand Case Law: Decisions & Judgments

Topic

Paye offences

Legal area

Court

13 Mar 2018

TAMIHERE v INLAND REVENUE DEPARTMENT [2018] NZHC 392

Citation

[2018] NZHC 392
Court

High Court

Leave to appeal out of time refused because the applicant provided no compelling explanation for a delay exceeding three years, the proposed grounds (sovereignty/jurisdiction/fraud/bias) have no real prospect of success given the evidence and reasons of the trial judge, the applicant had participated extensively in litigation and was not prevented from prosecuting the appeal, and the interests of justice (including finality and use of court resources) do not favor granting leave.
10 Oct 2016

HENDERSON v R [2016] NZCA 431

Citation

[2016] NZCA 431
Court

Court of Appeal

Viewed in the full context of the three-phase trial the Judge's robust and at times forthright remarks were provisional trial-management interventions aimed at focusing the defence on the substantive Crown case; the Judge repeatedly granted adjournments and opportunities to respond, and a fair-minded lay observer would not reasonably apprehend that the Judge had failed to bring an impartial mind to the determination of guilt; accordingly the appeal against conviction is dismissed.
21 Aug 2014

TAMIHERE v IRD COMMISSIONER [2014] NZHC 1986

Citation

[2014] NZHC 1986
Court

High Court

The application was dismissed because the applicant was lawfully detained under a District Court warrant of commitment, the habeas corpus remedy cannot be used to challenge a bail ruling under s 14(2)(b) of the Habeas Corpus Act 2001, and jurisdictional objections based on Maori sovereignty had been previously rejected by appellate authority making the challenge plainly unarguable.

New Zealand Case Law

TAMIHERE v INLAND REVENUE DEPARTMENT [2018] NZHC 392

HENDERSON v R [2016] NZCA 431

TAMIHERE v IRD COMMISSIONER [2014] NZHC 1986