20 Oct 2020
INDEPENDENT CARPETS LIMITED (IN LIQUIDATION) v CARPET CALL 2000 NZ LIMITED) [2020] NZHC 2757
- Citation
- [2020] NZHC 2757
- Court
- High Court
Court found on admissible evidence that a verbal employer-of-record arrangement existed; Carpet Call breached that arrangement from about 31 December 2015 causing ICL's tax debt; Mr Waugh breached duties under ss 131,135,136 and 137 and failed to ensure compliance with ss 194 and 201; causation and culpability established such that under s 301 Mr Waugh must contribute $191,259.54 by way of compensation and under s 300 he is personally liable for $10,000 of company debts; hearsay in examinations on oath was admissible under s 18(1); Carpet Call ordered to pay judgment debt with specified inter…