13 Sept 2005
CHESTERFIELD PRESCHOOLS LTD AND ORS V THE COMMISSIONER OF INLAND REVENUE HC CHCH CIV 2004-409-001596
- Citation
- openlaw-e48c40c6_2e57_42a0_a10d_ff254ac7ec6b.pdf
- Court
- High Court
On the evidence of complex intra-family transactions and two particular transfers (8 Kahu Road and the transfer of the Chesterfield Preschools business) there is a real risk that assets will be dissipated to frustrate enforcement of an asserted tax liability of about $3,000,000; the Commissioner lawfully may rely on information obtained under s 17 for enforcement and Mareva purposes; accordingly Mareva injunctions and ancillary disclosure orders are justified against most plaintiffs and identified non-parties, but pre-judgment charging orders under r 567 are not justified on the higher statut…