4 Mar 2020
The Commissioner of Inland Revenue v Henson [2020] NZHC 389
- Citation
- [2020] NZHC 389
- Court
- High Court
The application was dismissed because the applicant conceded the payment proposal cannot be imposed, no cross claim or allowable set-off was established, the charging order did not constitute an effective security (and had lapsed), and the applicant failed to demonstrate the 'very special circumstances' required to invoke the Court's inherent jurisdiction to set aside the bankruptcy notice.