Editing Openai/6949bcc7-bd58-8011-ab73-2722cffa14fe (section)

==== 📌 What the case was about (in simple terms) ====

David John Hampton is a Christchurch businessman who owned a group of companies (including Chesterfields Preschools Ltd) and has been in a long-running legal battle with Inland Revenue since the 1990s. The dispute stems from how IRD handled his tax affairs — especially penalties, interest and refunds — which over time grew into a massive debt (reported as around $4 million because of penalties and interest). 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>

Hampton argued that:
# IRD promised to hold off penalties while waiting for tax refunds owed to him,
# But then IRD didn’t keep that promise,
# The penalties kept growing,
# His businesses collapsed under that debt, and
# IRD’s officials acted wrongly (negligently) in handling his case.

He has tried to sue IRD and individual officials for misfeasance in public office — meaning he claims they abused their official powers. 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>