21 November 2016

Tax: Commissioner of Police v. Jiang

The High Court upheld a proceeds of crime restraining order lodged against Christchurch properties owned by a brothel owner suspected of tax evasion
Fan Jiang unsuccessfully challenged interim restraining orders imposed on five properties she owns in England Street, Regalwood Close and Nursery Road.  A challenge to police seizure of $71,640 cash from her England Street brothel also failed.
The High Court was told Inland Revenue suspects Ms Jiang failed to declare at least $799,200 income from brothel earnings and rental income.  For the five tax years ending March 2014 Ms Jiang’s declared income averaged $13,100 per year.  That of her late husband averaged $16,700 per year.  Ms Jiang said the Criminal Proceeds (Recovery) Act was never intended for use in tax cases.  She alleges the interim restraining orders are a tactic to force a confession.  She has not been charged with any offences under the Tax Administration Act.  Justice Mander ruled tax evasion can amount to significant criminal activity justifying procceds of crime restraining orders.
Ms Jiang was convicted in December 2015 and fined $10,000 for breaching the Resource Management Act after operating her business outside permitted hours and then ignoring an abatement notice.    
Commissioner of Police v. Jiang – High Court (21.11.16)

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