New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Recovery of tax

Legal area

Court

2 Dec 2014

PEEBLES v ATTORNEY-GENERAL [2014] NZHC 3040

Citation

[2014] NZHC 3040
Court

High Court

The Court found the plaintiffs' challenge was hopeless from inception given the 2008 Supreme Court decision and the TAA, inferred an ulterior motive to delay recovery, concluded the conduct was vexatious/frivolous under r 14.6(4)(a) and therefore awarded indemnity costs against the plaintiffs.
2 Dec 2013

ACCENT MANAGEMENT LIMITED v COMMISSIONER OF INLAND REVENUE [2013] NZHC 3197 [2��December 2013]

Citation

[2013] NZHC 3197
Court

High Court

The applications were dismissed because the tax assessments underpinning the statutory demands had been finally upheld on appeal (no substantial dispute), the Commissioner is authorised to issue statutory demands as a step in recovery litigation under s156, and no abuse of process or exceptional ground under s290(4)(c) justified setting the demands aside; the plaintiffs were ordered to pay specified sums within ten working days or face liquidation applications.