8 Oct 2020
The debtor failed to demonstrate arguable grounds for judicial review of the Commissioner's s113 decision or to show it is just and equitable to halt adjudication; absent a filed judicial review with interim relief sought, and given the debtor cannot adequately dispute the indebtedness, the Court will adjudicate the debtor bankrupt.
28 May 2013
On the balance of probabilities the court found Mr Lim (and his wife) honestly relied on the inaccurate 2000 and 2003 IR330 tax declaration forms when the partnership discontinued withholding deductions for 2003–2005; this conclusion rested on contemporaneous interview records, later discovery of the forms, the Lims' lack of sophistication in NZ tax law, and the fact the IRD forms were misleading and later corrected.
21 Jun 2012
No binding adviser agreement was formed between Sovereign and PMW because Sovereign never accepted and countersigned the returned documents; therefore the April 2006 agreement remained operative with Wilson personally liable and any payments made to PMW at Wilson's direction are treated as payments to Wilson under that agreement; estoppel fails because there was no representation relieving Wilson of personal liability nor reasonable detrimental reliance making it unconscionable to pursue him.