High Court allows the Commissioner’s strike-out application, dismisses Mr McGuire’s Judicial Review proceedings and awards indemnity costs to the Commissioner
On 12 July 2022, Judge S B Edwards struck out Jeremy McGuire’s (Mr McGuire’s) defence to the Commissioner of Inland Revenue’s claim for $39,763.48 in unpaid tax, entered judgment in that amount and awarded costs.
High Court Rules 2016, r 15.1(1)(a), (b) and (d)
High Court Rules 2016, r 15.1(2)
Commissioner of Inland Revenue v McGuire [2022] NZDC 12179
Commissioner of Inland Revenue v McGuire [2023] NZHC 1314
Attorney General v Prince [1998] 1 NZLR 262 (CA) at 267
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd [2016] NZCA 276, [2016] 3 NZLR 303
Pharmacy Care Systems Ltd v Attorney-General (2001) 15 PRNZ 465 (CA)
Southern Ocean Trawlers Ltd v Director-General of Agriculture and Fisheries [1993] 2 NZLR 53 (CA)
Westpac Banking Corporation v Commissioner of Inland Revenue [2009] NZCA 24