9 Jun 2017
THE COMMISSIONER OF INLAND REVENUE v HONK MARINE LTD [2017] NZHC 1258
- Citation
- [2017] NZHC 1258
- Court
- High Court
The fund could not be used to pay legal costs for challenging the tax assessments because the consent orders created a contractual and proprietary entitlement in favour of the Commissioner and the Companies did not meet the high threshold to vary those orders; however, the later and unforeseen institution of criminal prosecutions constituted an exceptional change of circumstances implicating the Companies' right to a fair trial, justifying limited variation to permit reasonable access to the fund for criminal defence on strict conditions (itemised accounts, apportionment where shared, cap of…