2 Jul 2013
TAMIHERE v COMMISSIONER OF INLAND REVENUE [2013] NZHC 1651
- Citation
- [2013] NZHC 1651
- Court
- High Court
Leave to file the appeal out of time was refused because the appellant was significantly out of time and the proposed appeal involved legally untenable arguments (including rejected 'freeman' and Cestui Que Vie trust arguments) and therefore had no prospect of success; assessments established the debt so extension was not appropriate.