13 Dec 2019
BARTON v R [2019] NZCA 644
- Citation
- [2019] NZCA 644
- Court
- Court of Appeal
The Court held the four‑year starting point adopted by the sentencing Judge was within range for deliberate, prolonged and repetitive failure to file returns to evade tax; a six‑month uplift for extensive prior dishonesty convictions was justified; a 20% discount for remorse, filing and partial reparation was generous and no further discount was warranted despite a subsequent $122,000 payment because a substantial portion of core tax, interest and penalties remained outstanding; applications to adjourn the appeal and to defer commencement of sentence were properly declined; appeal dismissed.