Christchurch man jailed for evading nearly $1.4m in tax

Daniel Robert Clarke has been sentenced to two years and three months in prison by the Christchurch District Court. The 45-year-old faced 36 charges, including 21 counts of aiding and abetting and 15 counts of tax evasion.

Between January 2023 and June 2025, Clarke's company, Phil Clarke and Son Limited, withheld $778,852.25 in PAYE, student loan, and KiwiSaver deductions from employee wages without transferring the funds to Inland Revenue. The company also failed to pay $610,005.31 in GST across 15 periods.

Clarke used the funds for company expenses, living expenses, and home renovations. He personally gained between $1.9 million and $1.952 million from the company between January 2023 and July 2025.

Judge Tom Gilbert stated that using tax money as working capital and personal income gave Clarke an unlawful competitive and lifestyle advantage over those who paid their tax. He noted, “The victims here are the wider New Zealand public who have lost the benefit of the core tax of close to $1.4m”.

How it developed

• Fri 25 Sep, 4:51pmA liquidator's report estimated a $2.3 million shortfall to creditors as of July 31 this year.

Where reports differ

• The amount Clarke personally gained from the company is reported as nearly $1.9 million or approximately $1.952 million.

Compiled from reports by 1News, The Post, NZ Herald and Stuff.