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Openai/6949bcc7-bd58-8011-ab73-2722cffa14fe
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==== π Key developments in the courts ==== ===== π§ββοΈ Judicial review and regular court fights ===== Hampton won some High Court decisions against IRD in the early stages, but the legal fight dragged on for decades. Tax Technical<ref>{{cite web|title=Tax Technical|url=https://www.taxtechnical.ird.govt.nz/case-summaries/2009/taxpayers-refused-leave-to-appeal-to-supreme-court|publisher=Tax Technical|access-date=2025-12-23}}</ref> ===== π Court of Appeal rulings ===== * A major Court of Appeal decision allowed Hampton to pursue his claim that IRD officials could have acted wrongly, but required him to get proper legal representation rather than represent himself. Tax Technical<ref>{{cite web|title=Tax Technical|url=https://www.taxtechnical.ird.govt.nz/case-summaries/2012/sufficient-argument-to-decline-strike-out|publisher=Tax Technical|access-date=2025-12-23}}</ref> ===== π« Supreme Court & bankrupt issues ===== * Hampton has repeatedly tried to take his case further (including to the Supreme Court), but leave to appeal was refused. Courts of New Zealand<ref>{{cite web|title=Courts of New Zealand|url=https://www.courtsofnz.govt.nz/assets/cases/2020/2020-NZSC-123.pdf|publisher=Courts of New Zealand|access-date=2025-12-23}}</ref> * While pursuing his claims, he was bankrupted β partly because of legal costs β which ended up complicating his ability to sue IRD for damages, since his legal claim became part of the bankruptcy estate. Tax Technical<ref>{{cite web|title=Tax Technical|url=https://www.taxtechnical.ird.govt.nz/-/media/project/ir/tt/pdfs/case-summaries/csum-21-01.pdf|publisher=Tax Technical|access-date=2025-12-23}}</ref> ===== π Recent appeals dismissed ===== * In 2020, the Court of Appeal dismissed his appeals related to bankruptcy enforcement and conditions on his discharge. Tax Technical<ref>{{cite web|title=Tax Technical|url=https://www.taxtechnical.ird.govt.nz/case-summaries/2020/csum-20-08|publisher=Tax Technical|access-date=2025-12-23}}</ref>
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