15 Feb 2016
SKINNER and ROWLEY v R [2016] NZSC 7
- Citation
- [2016] NZSC 7
- Court
- Supreme Court
The Supreme Court granted leave to appeal solely on the question whether s109 of the Tax Administration Act 1994 precluded criminal conviction on counts 101–110; it dismissed leave on all other grounds, holding there was no appearance of miscarriage of justice from the trial judge's reliance on voluntary disclosures or from the convictions on other grounds and that the sentence did not presently warrant leave, while reserving the possibility of resentencing if the s109 appeal succeeds.