Winebox Inquiry
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The Winebox Inquiry stands as one of the most controversial chapters of recent New Zealand history. The Inquiry and its associated litigation led to significant development in several areas of law. The full name of the Inquiry was the Inquiry into Certain Matters relating to Taxation, but it became popularly known as the Winebox Inquiry, as Winston Peters brought the documents at the centre of the allegations to Parliament in a Montana Cabernet Sauvignon winebox.
In 1994 the Winebox Inquiry was formed to investigate claims of corruption and incompetence in the Serious Fraud Office (SFO) and Inland Revenue Department (IRD) with regards to their investigation of Cook Islands tax haven deals related to European Pacific in the late 1980s.
During and immediately after the inquiry there was a considerable amount of litigation. The Commission’s report found no wrongdoing, though this was subsequently overturned in the courts in the landmark decision of Peters v Davison. However, while the Court overturned the finding, it did not go so far as to find wrongdoing.