Easton v The Queen

[2012] NZHC 1014

IN THE HIGH COURT OF NEW ZEALAND NAPIER REGISTRY

CRI-2012-441-10 [2012] NZHC 1014

STUART DAVID EASTON

Applicant

v

THE QUEEN

Respondent

Hearing:         30 April 2012

Counsel:         C R Carruthers QC for Applicant

R J Collins for Respondent

Judgment:      14 May 2012

JUDGMENT OF MILLER J

[1]      Mr Easton applies under s 28J of the District Courts Act 1947 for transfer of this proceeding to the High Court.  He is charged as an accessory to non-payment of PAYE by companies of which he was the sole director.

[2]      The case is one of some factual complexity, but on the papers presented to me the only issue warranting transfer to this Court concerns liability of a director as an aider and abetter of his companies’ offences, particularly in circumstances where the companies  had  a  statutory  defence  and  their  mens  rea  is  evidently  that  of  the

defendant.

EASTON V R HC NAP CRI-2012-441-10 [14 May 2012]

[3]      In my opinion this issue sufficiently justifies transfer of the proceeding to this Court.  There will be an order accordingly.  Mr Easton is to appear at a callover on Tuesday, 12 June 2012 at 9.30 am.

Miller J

Solicitors:

Lawson Robinson, Napier for Applicant

Elvidge & Partners, Napier for Respondent