3 May 2017
THE COMMISSIONER OF INLAND REVENUE v C T & M SMITH [2017] NZHC 868
- Citation
- [2017] NZHC 868
- Court
- High Court
The Court refused to delay the bankruptcy adjudication because (a) the Commissioner has a statutory duty to pursue recovery and there is public interest in adjudicating debtors who have committed acts of bankruptcy; (b) ss176-177 and s177A(3) mean applications for relief do not require disclosure of material bearing on criminal intent, so adjudication and tax-relief processes will not necessarily prejudice fair trial rights; (c) any publicity risk to jurors is not material and can be managed by trial directions; accordingly the adjudication applications should proceed and were adjourned to th…