27 Jan 2017
COMMISSIONER OF INLAND REVENUE v STUART DOUGLAS ROBERTSON [2017] NZHC 31
- Citation
- [2017] NZHC 31
- Court
- High Court
Summary judgment was dismissed because the Commissioner's causes of action were arguably tenable: insolvency set-off on liquidation likely extinguished any pre‑liquidation refund entitlement so the September 2010 payments were arguably mistaken and recoverable; the liquidator had arguable liability under s301 for misapplication by paying proceeds out without seeking court directions; Ex parte James and money‑had‑and‑received claims were not clearly bound to fail; defendant's defences (change of position, estoppel, rejection of claim, s248 stay) raised triable issues and there was an unresolve…