Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue - [2011] 1 NZLR 336

Practice and procedure — Judgments and orders — Setting aside — Fraud — Requirements for allegation of fraud — Whether equitable fraud sufficient — False case — Requirement for false evidence, suppression of material fact or falsification of documents.

Practice and procedure — Judgments and orders — Recall of judgment — Judgment not sealed but appealed to Court of Appeal and Supreme Court — Whether High Court had jurisdiction to recall judgment — Application to be made to last superior court to hear case.