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{\*\wgrffmtfilter 2450}\nofeaturethrottle1\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3167926 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3167926 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3167926 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3167926 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\footery596\endnhere\titlepg\sectdefaultcl\sectrsid3096220\sftnbj {\headerl \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar
\tqc\tx4153\tqr\tx8306\pvpara\phmrg\posxc\posy0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\field{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs17\insrsid3167926 PAGE  }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\lang1024\langfe1024\noproof\insrsid3167926 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\insrsid3167926 
\par }\pard \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3167926 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s32\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe5129\langnp2057\insrsid11299811\charrsid940534 IN THE COURT OF }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe5129\langnp2057\insrsid14682480\charrsid940534 APPEAL OF }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe5129\langnp2057\insrsid11299811\charrsid940534 THE COOK ISLANDS
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe5129\langnp2057\insrsid4260966\charrsid940534 HELD AT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe5129\langnp2057\insrsid11299811\charrsid940534 RAROTONGA}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe5129\langnp2057\insrsid10183063\charrsid940534 
\par }\pard\plain \ltrpar\s33\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\noproof0\langnp2057\insrsid14682480\charrsid940534 CA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\noproof0\langnp2057\insrsid13634112\charrsid940534  no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\lang2057\noproof0\langnp2057\insrsid2295025\charrsid940534 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\noproof0\langnp2057\insrsid13634112\charrsid940534  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\lang2057\noproof0\langnp2057\insrsid2295025\charrsid940534 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\noproof0\langnp2057\insrsid13634112\charrsid940534 /13}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\lang2057\noproof0\langnp2057\insrsid11299811\charrsid940534 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5710705\charrsid940534 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534 between}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 
TATUROANUI GRAHAM CROCOMBE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid3227622\charrsid940534 
\par Appellant
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6231089\charrsid940534 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 AND}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 
COLLECTOR OF INLAND REVENUE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534 Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 Coram:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid15533630\charrsid940534 David Williams P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid15533630\charrsid940534 Barker }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid12285540\charrsid940534 JA 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 Paterson J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid12285540\charrsid940534 A}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 Hearing:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534 November}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 201}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 
\par Judgment:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid14306354\charrsid940534 2}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8798631\charrsid940534 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 November}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534  2013
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 Counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid9503636\charrsid940534 :}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid940534  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 Mr P David }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534 for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 Appellant
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid6830205\charrsid940534 Mr M Ruffin & Ms M Henry }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid5535111\charrsid940534 for Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\langfenp5129\insrsid8465957\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 
\par \ltrrow}\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid16192782\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8414\clshdrawnil \cellx8306\pard\plain \ltrpar\s21\qc \li0\ri0\nowidctlpar\intbl\brdrt\brdrs\brdrw10\brsp240 \brdrb\brdrs\brdrw10\brsp240 
\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\langnp2057\insrsid5535111\charrsid940534 JUDGMENT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\langnp2057\insrsid9503636\charrsid940534  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\langnp2057\insrsid16336325\charrsid940534 (NO. 3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\langnp2057\insrsid9503636\charrsid940534 OF THE COURT}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\langnp2057\insrsid11299811\charrsid940534 \cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11299811\charrsid940534 \trowd \irow0\irowband0\lastrow \ltrrow
\ts11\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid16192782\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth8414\clshdrawnil \cellx8306\row }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid16540744\charrsid940534 
\par }\pard\plain \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid11627484\charrsid940534 Introduction
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid6830205\charrsid940534 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534 
In a judgment given on 3 August 2012 Hugh Williams J determined that the Respondent, the Collector, was correct in assessing the Appellant, Mr Crocombe, with amounts credited to Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534 s current account by The Rarotongan Beach Resort and Spa Limited (}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534 The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534 ).}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534 The Appellant appealed on various grounds, all but one of which were determined by this Court in a judgment given on the }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 11}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid6830205\charrsid940534  March 2013.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11627484 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid16132948\charrsid940534 \hich\af0\dbch\af0\loch\f0 [2]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 
The remaining point of appeal which is being determined in this judgment is that in issuing the assessment}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534  there was improper conduct by the Collector amounting to an abuse of process that vitiates the validity of the assessments.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16132948 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid16132948\charrsid940534 \hich\af0\dbch\af0\loch\f0 [3]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 The basis of the allegation of impr}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 o}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 per conduct is that the Collector referred Mr Crocombe}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 s tax situation to Mr Trevor Clarke for advice.}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 
Mr Clarke is a qualified lawyer who practised law in the Cook Islands for some years before retiring from his practice and undertaking a successful business career in the Cook Islands.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 He}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 
 was known to be a business competitor of Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16132948\charrsid940534 
s and Mr Crocombe submits that it was an abuse of power for the Collector to engage a business}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
 competitor to provide him with legal advice about how Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 tax }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 affairs should be treated.}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 Factual Background
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14171587\charrsid940534 \hich\af0\dbch\af0\loch\f0 [4]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
It is not necessary to set out the detailed history of dealings between Mr Crocombe and his advisors on the one hand and the Collector prior to the assessments being issued.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 Much of this appears in this Court}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s earlier judgment.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 It is sufficient to say neither Mr Crocombe nor }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1403672\charrsid940534 T}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 he Rarotongan filed tax returns within the statutory time limits.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 A letter written by the Collector to Mr Crocombe on 19 December 2003 referred to previous correspondent and advised that unless the retu}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11233163\charrsid940534 r}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 ns were filed by 23 January 2004 he would prosecute.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14171587\charrsid940534 \hich\af0\dbch\af0\loch\f0 [5]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
In June 2004 Mr Crocombe and his advisors had advised }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 Mr Haigh, an officer }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 of the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534  that it was their wish to reopen the accounts of The Rarotongan and reclassify some of Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s director fees which had been credited to his current account.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 There were further negotiations between the parties and a formal request to reopen the accounts was made in }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15533630\charrsid940534 a}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534  l}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15533630\charrsid940534 e}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 tter from The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s accountants to the Collector on 7}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 May 2004.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 Despite further meetings and representations the Collector declined to allow the accounts to be reopened.}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14171587\charrsid940534 \hich\af0\dbch\af0\loch\f0 [6]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
The dates that the relevant tax returns were filed with the Collector were:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 26/}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1852385\charrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 4/2002}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 - The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s tax returns for the 1999 to 2001 year}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 s.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
\par  4/}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1852385\charrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 5/2004}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 - Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s individual tax return for the 1998 year}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 .}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
\par 10/11/2005}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 - Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 s individual tax returns for the 1999 to 2003 years.
\par 17/11/2005}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 - a further tax return by The Rarotongan for the 2001 year.}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14171587\charrsid940534 \hich\af0\dbch\af0\loch\f0 [7]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587\charrsid940534 
Mr Crocombe became concerned when he discovered preparing for the hearing before Hugh Williams J that Mr Trevor Clarke had given advice to the Collector in respect of t}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15533630\charrsid940534 he tax returns.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14171587 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid1402074\charrsid940534 \hich\af0\dbch\af0\loch\f0 [8]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1402074\charrsid940534 Mr Stoddart as the Colle}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 cto}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1402074\charrsid940534 r at the time, advised Mr Crocombe}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1402074\charrsid940534 s accountant on the 21st July 2004 that he would not allow }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 T}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1402074\charrsid940534 he }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
s accounts to be restated.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 Mr Haigh, who later became the Colle}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 cto}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
r himself, confirmed the position in a letter to The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
s accountant on 18 August 2004.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 [9]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
The tax assessments were issued on 31 March 2006 after all returns had been filed.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 These assessments confirmed the advice that the Collector had given on 21 July 2004.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 One of the returns filed before the assessments were issued was The Rarotongan return for the 2001 year which was filed on 17 November 2005.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 That return raised the issue of fundamental error.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 This Court}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 s earlier judgment dealt with this issue.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11627484 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 [10]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 Mr David for the Appellant relies }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 mainly }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 upon }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 documentary}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534  evidence.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 It is only necessary to briefly refer to it at this stage although there will be a more detailed e}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 v}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 a}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 luation later.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 T}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 he }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 documentary }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 evidence relied upon is:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
a file note prepared by the Collector dated 21 July 2004 which included words }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 my legal advice is that you cannot change history.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
a further file note of the Collector dated 29 July 2006 which indicated that Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 s and The Rarotongan files were with Mr Clarke.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
a record of a meeting between the Collector, Mr Crocombe and Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
s counsel on 15 December 2006 which concluded with the words }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
Trevor Clarke \endash  answer please?}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7031334\charrsid940534 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 the Collector}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 s letter to Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 s counsel of 19 December 2006 raising issues from the meeting held a few days earlier.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 A handwritten note on that letter said }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 Don}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 t sent this, per TC}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
It is accepted }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 by the Collector }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334\charrsid940534 
that the reference to TC was to }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 Mr Clarke.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7031334 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid2512747\charrsid940534 \hich\af0\dbch\af0\loch\f0 (e)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 a letter from one of the Collector}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 s officials to Mr Clarke dated 29 February 2008 forwarding the Collector}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 s file for Mr Clarke}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 s perusal and comment.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747 

\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid2512747\charrsid940534 \hich\af0\dbch\af0\loch\f0 (f)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 
a letter of 4 April 2008 from one of Mr Stoddart}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747\charrsid940534 
s officers to Mr Clarke requesting that he arrange for representation in Auckland to advise the Collector.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid16336325\charrsid940534 \hich\af0\dbch\af0\loch\f0 (g)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 
a letter of 13 June 2012 from the Crown Law Office to Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 
s New Zealand solicitors advising that Mr Clarke had given privileged legal advice.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid739268\charrsid940534 \hich\af0\dbch\af0\loch\f0 [11]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 Mr Haigh was cross-examined on the Collector}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s legal representation and did state 
that to his knowledge Mr Clarke had not been involved in giving advice on the assessments dated 31 March 2006.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 However, it was also Mr }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 Haigh}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s evidence that Mr Clarke was the closest thing on the island to a tax lawyer and }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 that }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 during the relevant period he was the person }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 from whom}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534  the Collector would get advice from on draft bills etcetera.}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 He confirmed that Mr Clarke was the Colle}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 ctor}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s legal advisor over the whole period and could see no reason why he would be replicated.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid2512747 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 Issues
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid739268\charrsid940534 \hich\af0\dbch\af0\loch\f0 [12]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 There are two issues fo
r this Court to determine:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid739268\charrsid940534 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 
the factual issue of whether Mr Clarke did give advice to the Colle}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11632249\charrsid940534 ctor}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534  on Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s and The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s tax matters and if so when he gave that advice; and}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid739268\charrsid940534 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 
if advice was given relating to Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s and The Rarotongan}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 s
 tax affairs was this an abuse by the Controller of his power as Collector.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 Factual Issue
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid739268\charrsid940534 \hich\af0\dbch\af0\loch\f0 [13]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid739268\charrsid940534 Mr Ruffin for the Controller}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534  submitted that there was no evidence that Mr Clarke gave advice before the battle lines were drawn in this case.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 He was referring to }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 31 }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 March 2006, the date on which the assessments were issued.}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 Referring to the file note of 21 July 2004}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534  it was Mr Ruffin}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 s submission that the document has no context and may have merely been a question asked of another lawyer.}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 Even if it was asked by the
 Collector of Mr Clarke it may have merely been a telephone query without formal provision of the accounts and simply asking whether it was possible to rewrite accounts particularly those that had been audited.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid739268 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid15936752\charrsid940534 \hich\af0\dbch\af0\loch\f0 [14]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752\charrsid940534 It was }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 also submitted on behalf of the Collec
tor that this Court should not draw any inferences from the Collector opposing the late application made by Mr Crocombe that the Collector and Mr Clarke be called to give evidence }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 in this Court }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 and fr}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16336325\charrsid940534 om}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534  the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 s failure to call Mr Stoddart.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 In this respect Mr Ruffin relied upon the New Zealand Court of Appeal case of }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 Russell v Taxation Review Authority}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534  [2003] 21 NZTC 18,225.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15936752 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid15927033\charrsid940534 \hich\af0\dbch\af0\loch\f0 [15]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 The particular references relied upon from }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 Russell}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534  were:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15927033 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 [31]}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 ... We record, however, that we agree with the view taken by O}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 
Regan J that there can be no obligation based on the rules of natural justice requiring a litigant in a civil proceeding, whether or not a public authority, to identify and make available witnesses considered by the opposing litigant to be the }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 correct ones}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 We agree also that there is no breach of natural justice by a litigant opposing successfully an application for an order for discovery of documents.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 [32]}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 We are not persuaded that the Commissioner stands in a unique position in objection proceedings
 so as to be under wider obligations than other civil litigants.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 
The nature and purpose of this proceeding already referred to in this judgment makes that unnecessary.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid15927033\charrsid940534 The argument for that unique position is just another attempted justification for the type of investigation we have held to be inappropriate.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7736876\charrsid940534 \hich\af0\dbch\af0\loch\f0 [16]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 In this Court}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s view the facts of this case do not fall neatly within the comments made in }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 Russell}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 Here, the witnesses required namely the Collector and Mr Clarke had been identified, albeit the re
alisation of the}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 ir}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 
 possible importance came on the eve of the High Court hearing.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 The }{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 Collector was within his legal rights in opposing the application to have Messrs Stoddart and Clarke called as witnesses and in deciding not to give evidence.
}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 However, 
in this case there was an allegation of improper behaviour against the Collector, who had an obligation to act in a high-principled way.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 There was some evidence to support that allegation.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 In the circumstances this Court does not accept that the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid9457211\charrsid940534 s failure to give evidence which would explain or clarify the documentary and other evidence, cannot be a factor from which an inference can be drawn}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid12538497\charrsid940534 
It is noted that the New Zealand Court of Appeal was }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4938004\charrsid940534 not }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid12538497\charrsid940534 referred to the English authorities which are referred to later in this judgment.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15927033 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7148024\charrsid940534 \hich\af0\dbch\af0\loch\f0 [17]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 However, t}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 his Court is satisfied, without having to make any inferences relating to the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s reluctance to give the information on when he sought legal advice and from whom, }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 that }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 it can form a view on the factual issue.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 On the balance of probabilities it concludes that Mr Clarke did advise the Colle}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 cto}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 r on Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s and The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s tax affairs before the assessments were issued and before Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s accountant was advised that the Collector would not permit the rewriting of The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 s accounts for tax purposes.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7736876 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7736876\charrsid940534 \hich\af0\dbch\af0\loch\f0 [18]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 The evidence given by }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 Mr Haigh, }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876\charrsid940534 the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 s own tax auditor}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534  was that Mr Clarke was the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 s legal tax advisor throughout the relevant period.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 There was no other tax advisor on Rarotonga.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 The issue was an unusual matter of some complexity.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 
It was being argued by a branch of a recognised international accounting firm that The Rarotongan was entitled to rewrite i}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 t}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 s accounts.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 The submission was that this could be done because the original accounts contained a fundamental error and that in accordance with international recognised accounting standards the}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  accounts}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534  could then be rewritten.}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 The issue is one in which }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 the}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 C}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 ollector would be expected to take legal advice before coming to a decision.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7736876 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid4198462\charrsid940534 \hich\af0\dbch\af0\loch\f0 [19]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 The Collector}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 
s memorandum of 21 July 2004 analysed in a reasonably detailed manner the issues involved in this case.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 On one vital point he noted that }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 his legal advice was that you cannot change history}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 
It is difficult to give any other interpretation to this comment other than that Mr Stoddart took legal advice on the issues being raised by Mr Crocombe and his advisors.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462 

\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid4198462\charrsid940534 \hich\af0\dbch\af0\loch\f0 [20]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 
There is clear evidence that Mr Clarke advised the Collector after the assessments were issued.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 The Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 s memo of 29 July 2006 raised issues and concluded that its intended focus was so that the Collector could see the important aspect.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 That file noted that the files at that time were with Mr Clarke.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462\charrsid940534 They were not with some other lawyer.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14055378\charrsid940534 \hich\af0\dbch\af0\loch\f0 [21]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The record of the meeting
 on 15 December 2006 detailed the matters discussed with Mr Crocombe and his counsel and concluded with }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 Trevor Clarke \endash  answer please?}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 " }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 Clearly this was seeking legal advice.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid4198462 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14055378\charrsid940534 \hich\af0\dbch\af0\loch\f0 [22]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 
After the meeting of 15 December 2006 the Collector wrote to Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 s counsel to record two aspects of the meeting.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The handwritten note on that letter indicated that it was not to be sent through Mr Clarke.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 No explanation has been given as to the meaning of this comment although a possibility is that the Collector did not want Mr Crocombe to know }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 of }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 Mr Clarke}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 s involvement.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14055378\charrsid940534 \hich\af0\dbch\af0\loch\f0 [23]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 
A timetable prepared by the Collector shows that on 29 February 2008 a letter was written by one of the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 s officers to Mr Clarke asking for a draft submission and enquiring as to his availability to represent the Collector.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid8926397\charrsid940534 \hich\af0\dbch\af0\loch\f0 [24]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 O}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 n 4 April 2008 the Collector wrote to Mr Clarke asking him to arrange for Auckland counsel to represent the Collector.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid8926397\charrsid940534 \hich\af0\dbch\af0\loch\f0 [25]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 
On 13 June 2012 Crown Law replied to a letter from Mr Crocombe}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 
s solicitors in which Crown counsel advised }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 M
r Clarke was instructed as counsel to provide legal advice to the Collector and as such his advice is privileged}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 
The solicitors had sought information including details of Mr Clarke}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 
s involvement and the information disclosed to him.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 While advice given
 was privileged, the inquiries made were legitimate and the response inappropriate.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14055378\charrsid940534 \hich\af0\dbch\af0\loch\f0 [26]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 
Clearly Mr Clarke gave advice to the Collector from at least 29 July 2006, shortly after the assessments had been issued and the objections filed.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 By his own admission on the file note of }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 21 }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 July 2004 the Collector }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 had taken}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  legal advice before advising Mr Crocombe that the accounts could }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 not }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 be rewritten.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The only evidence of an involvement of a lawyer was that of Mr Clarke.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 Mr Haigh}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 
s evidence confirms that Mr Clarke was the regular legal advisor as there was no one else on the island that the Collector could turn.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 On the basis of this evidence}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  this Court i}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 s}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  of the view that the Collector did}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  prior to the issue of the assessment}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  seek legal advice from Mr Clarke on the tax position of both Mr Crocombe and The Rarotongan.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 It is unnecessary in the circumstances to know the topics in which the advice were given.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The clear inference from the facts is that the Collector}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid8926397\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534  prior to the
 issue of assessments, sought advice from Mr Clarke on the tax position of both Mr Crocombe and The Rarotongan.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 To give this advice it is more likely than not that Mr Clarke would have received the tax files and the accounts for The Rarotongan.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The Legal Issue
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid14055378\charrsid940534 \hich\af0\dbch\af0\loch\f0 [27]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 The legal issue}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 
 based on the factual finding that Mr Clarke did give legal advice to the Collector on The Rarotongan}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 s tax matters before the assessments were issued, }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 is }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378\charrsid940534 whether the request for and the giving of that advice is an abuse of power which leads to the conclusion that this Court should set aside the assessments.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid11105846\charrsid940534 \hich\af0\dbch\af0\loch\f0 [28]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11105846\charrsid940534 
Mr David relied on several cases, some from the House of Lords, to support the submission that there was an abuse of power in this case.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11105846\charrsid940534 It is not necessary to cite extensively from these cases but reference will be made to some of the principles which the cases establish.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid14055378 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10909539\charrsid940534 \hich\af0\dbch\af0\loch\f0 [29]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 The House of Lords considered }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 the }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 abuse of power in }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\i\lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 In re Preston}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534  [1985] 1 AC 835.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 In that case Lord Templeman said}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  at page 864}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 :}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11105846 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 
(G) The court can only intervene by judicial review to direct the commissioners to abstain from performing their statutory duties or from exercising their statutory powers if the }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 c}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 ourt is satisfied that }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534 the unfairness}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539\charrsid940534  of which the applicant complains ren
ders the insistence by the commissioners on performing their duties or exercising their powers an abuse of power by the commissioners.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10909539 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid15350870\charrsid940534 \hich\af0\dbch\af0\loch\f0 [30]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15350870\charrsid940534 Lord Bingham in }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid15350870\charrsid940534 The Queen v Commissioners of Inland Revenue ex}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  }{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid15350870\charrsid940534 parte Unilever plc}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15350870\charrsid940534  [1996] 68 Tax Cases 205, said}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  at page 228}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid15350870\charrsid940534 :}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10909539 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 
I would in general terms accept almost all these points, which reflect high authority and rest on sound legal principle.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 But I am very uneasy at the conclusion which the argument is said to compel in this case.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 Unilever is, I think, entitled to make a number of points on the facts of the present case:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 (1) The courts have not previously had occasion to consider facts analogous to those here.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3547322\charrsid940534 The categories of unfairness }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16212153\charrsid940534 are not closed, and precedent should act as a guide not a cage.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16212153\charrsid940534 Each case must be judged on its own facts, bearing in mind the Revenue}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid16212153\charrsid940534 s unqualified acceptance of a duty to act fairly and in accordance with the highest public standards.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid16212153 

\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10367083\charrsid940534 \hich\af0\dbch\af0\loch\f0 [31]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Simon-Brown LJ, also in the }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Unilever}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  case observed}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  at pages 233 and 234}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 :}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid4198462 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Unfairness amounting to an abuse of power}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  as envisaged in }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Preston}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  and the other Revenue cases is unlawful not because it involves conduct such as would offend some equivalent private law principle, not principally indeed because it breaches a legitimate 
expectation that some different substantive decision will be taken, but rather because either it is illogical or immoral or both for a public authority to act with conspicuous unfairness and in that sense abuse its power.
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 ...
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 
\par }\pard \ltrpar\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 And there is this too to be sa
id.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
Public authorities in general and taxing authorities in particular are required to act in a high-principled way, on occasions being subject to a stricter duty of fairness that would apply as between private citizens.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 This approach is exemplified in cases such as }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Regina v Tower Hamlets London Borough Counsel ex parte Chetnik Developments Ltd}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
 [1988] AC 858 and }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Woolwich Equitable Building Society v Inland Revenue Commissioners}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  [1993] AC 70, and reflected in Lord Mustill}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 s reference in }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \i\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 Matrix-Securities}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534  to }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
the spirit of fair dealing which should inspire the whole of public life}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 "}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10367083\charrsid940534 \hich\af0\dbch\af0\loch\f0 [32]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
The Court is satisfied that the following principles apply:}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10367083\charrsid940534 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
a taxing authority has a duty to act fairly and in accordance with the highest public standards.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 It is required to act in a high}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid1852385\charrsid940534 -}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 principled way.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7148024\charrsid940534 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 
if it acts with conspicuous unfairness it may be abusing a power.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10367083\charrsid940534 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
the categories of what may amount to an abuse of power are not closed.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
Each case turns on its own facts.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid10367083\charrsid940534 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083\charrsid940534 
to establish an abuse of power it is not necessary to es}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 tablish }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid10235416\charrsid940534 actual bias or improper motive }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 
or that either the Collector or Mr Clarke wished to disadvantage either Mr Cr}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10235416\charrsid940534 ocombe or The Rarotongan.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10235416\charrsid940534 None of these elements are alleged }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 by the Apellant to be present.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid10367083 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid8853982\charrsid940534 \hich\af0\dbch\af0\loch\f0 (e)\tab}}\pard \ltrpar
\s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin720\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 if
 there has been an abuse of power a Court may set aside an assessment even if it believes it to be correct.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid8853982\charrsid940534 \hich\af0\dbch\af0\loch\f0 [33]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 
The essence of the submission on behalf of Mr Crocombe is that by taking advice from a business competitor}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  of}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534  Mr Crocombe, the Collector allowed the potential for bias }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 and}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534  favour to become part of the taxation process.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 It was submitted that even if Mr Clarke did not actually act with any bias or favour, the reasonable person would see that having someone in Mr Clarke}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 s position vis-a-vi}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 s}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534  Mr Crocombe advise on decisions determining Mr Crocombe}{\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 s taxation liability}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534  as demonstrating that there would be a real and apparent risk of bias.}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 This is quite apart from the fact that because of the clear conflict}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 ,}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534  Mr Clarke should not have accepted the instructi
on in the first place or continued with the instruction.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid8853982\charrsid940534 \hich\af0\dbch\af0\loch\f0 [34]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 The Court accepts this submission.}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 It does not suggest that Mr Clarke was biased but }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 accepts }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982\charrsid940534 h}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 e was in a}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 n obvious}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534  position of conflict.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 It is not suggested that Mr Clarke gave legal advice other than what he believed to be completely impartial legal advice.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7362974\charrsid940534 \hich\af0\dbch\af0\loch\f0 [35]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 
However this Court has come to the conclusion that to ask a business competitor to advise on a rival}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534 '}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 s disputed tax position is unacceptable and improper}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534  and amounts to conspicuous unfairness}{
\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 A taxpayer is entitled to expect that his financial position will not be disclosed by the tax authorities to a competitor}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534  and that legal advice will }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 not }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid11343006\charrsid940534 be sought from a lawyer who is also a business}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534  competitor of the taxpayer}{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 .}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 Th}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534 e}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 s}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534 e }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 point}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534 s}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534 are}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534  sufficient to allow the appeal.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 The position is exacerbated in this case because of the relevant status of Mr Clarke and Mr Crocombe as prominent }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 and }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 leading businessmen }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid3167926\charrsid940534 who are competitors }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 in the }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 same small business environment.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 Th}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7148024\charrsid940534 us this}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534  Court is of the view that asking Mr Clarke to give the legal advice and Mr Clarke giving it was improper.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8853982 

\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid7362974\charrsid940534 \hich\af0\dbch\af0\loch\f0 [36]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 
The Court is therefore of the view that Mr Crocombe is entitled to the relief sought.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 The }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 appeal is allowed and the }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid7362974\charrsid940534 assessments are quashed and the matter referred back to the Collector for new assessments to be made.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid7362974 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534 Costs}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid7362974 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \ul\lang2057\langfe2057\langnp2057\insrsid940534\charrsid940534 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid9438147\charrsid940534 \hich\af0\dbch\af0\loch\f0 [37]\tab}}\pard \ltrpar
\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 Each }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534 part}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 y}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534  ha}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 s}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534  succeeded under }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 a}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534  judgment of this Court.}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid940534  }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534 Costs will }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid9438147\charrsid940534 therefore }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 
\lang2057\langfe2057\langnp2057\insrsid5456388\charrsid940534 lie where they fall.
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 {\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid5710705\charrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\lang2057\langfe2057\langnp2057\insrsid15533630\charrsid940534 David Williams}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\lang2057\langfe2057\langnp2057\insrsid940534 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\lang2057\langfe2057\langnp2057\insrsid8486596\charrsid940534 President
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\insrsid8486596\charrsid940534 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid940534 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe2057\cgrid\langnp5129\langfenp2057 {\rtlch\fcs1 \af0\afs23 
\ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid15533630\charrsid940534 Sir Ian Barker JA}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid940534 
\par 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid8486596\charrsid940534 Barry Paterson J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid8486596\charrsid940534 
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