After some confusion with documents, Justice Lang has decided that we will call it a day there, halfway through Hanna's finances. The jury is being told to take all their documents and notes back to the jury room adjoining Courtroom 11.

Court will resume 10am tomorrow for more cross-examination by Ron Mansfield KC of police forensic accountant Margaret Skilton, and more questions about Pauline Hanna's finances. 

Skilton first entered the witness box late on Tuesday afternoon and has spent all of today giving evidence.

Mansfield launches into questions about the account Hanna used for her income and spending. The trial heard earlier it was a joint account. 

2016 spending:

She spent nearly $10,000 on women's wear, $2393 on shoes, $5747 on menswear, $2788 in a department store or stores, $4495 on beauty, $5232 on hair, $2425 on skincare and $8060 dry cleaning, Mansfield says.

2017 spending:

Women's wear $13161, men's and women's wear $2495, shoes $399, menswear $978, department stores $6041, beauty $1408, hair $4901, skincare $2217, dry cleaning $5462.

2018 spending:

$7461 women's wear, shoes $764, menswear $174, department stores $5532, beauty $7294, hair $4629, skincare $2371, dry cleaning $3549.

Mansfield says he's about to embark on a new topic and raises the topic of knocking off early.

Justice Lang reveals the much more spacious Courtroom 11, the original home of the trial, is free again after a sitting of the Supreme Court.

So the jury is going to carry their items, including various evidential booklets, over to that room.

But not yet, because the room needs to be cleaned.

It's been decided we will have 15 minutes more of cross-examination.

Mansfield is attempting via cross-examination to suggest Hanna did not have a right to much if any of the proceeds of the sale of the Papatoetoe property their trust owned, because, he said, she did not contribute to its purchase or upkeep. 

The jury has repeatedly heard he used the funds from the sale of this property to purchase $500,000 of shares in an account he held, with some of the remainder paid to two women, including Australian escort Madison Ashton.

On to their net worth, calculated by Skilton at just over $10 million. There was also the extra $2m held in shares by JBWere fund managers.

Mansfield asks if she's suggesting the investment into JBWere was not a good investment.

"Well, I used to invest with them," Skilton says.

"Well, there we go. The seal of approval," replies Mansfield.

Skilton is asked whether Polkinghorne's annuity from NPF Pension would have been matrimonial property.  She doesn't know.

The Papatoetoe property was sold in July 2020, Skilton agrees. She earlier told the court how the proceeds were dispersed.

Mansfield has the witness reiterate Hanna did not appear to contribute to that property or its management.

The defence lawyer returns to the details of how the funds were dispersed.

They include two payments of $250,000 to JBWere for the purchase of shares.

There's $72,000 to an account in Australia in Polkinghorne's name.

Plus payments to Madison Ashton, the Australian escort, and another woman.

Skilton says that money funded those transfers.

There was also $150,000 to Ben Polkinghorne (his son). 

Mansfield says the court will hear evidence those funds went towards the purchase of a property for Ben and his partner.

And there was $26,000 for the purchase of the red Ssangyong ute.

That would form part of matrimonial property, Skilton agrees. 

She says she wasn't aware it was used by both Hanna and Polkinghorne.

"I couldn't tell that from the bank statements."

Mansfield moves to the Hanna Polkinghorne Trust and the Hoteo Medical Centre property in Papatoetoe that Hanna and Polkinghorne owned via the trust.

More documents are produced.

The first document the witness has been handed is the property information from Terranet, says Mansfield.

The second is the certificate of title.

Mansfield says the property was the primary asset for the Hanna Polkinghorne Trust. Skilton agrees but says she didn't obtain the title.

Mansfield says the Hoteo Medical Centre is a limited liability company.

Skilton agrees. Mansfield says its shareholders were Polkinghorne, and until 2007, David Ansell.

It was incorporated in 1985 to purchase the property in Papatoetoe, Mansfield says.

The witness is looking at the Companies Office records online on her laptop, making her way through the documents and shareholder details.

In March 2006, Polkinghorne purchased Ansell's shares, says Mansfield. Skilton says she doesn't know.

Mansfield says the property in Hoteo Ave was purchased in 1985, before Polkinghorne began his relationship with Hanna.

He says they started their relationship a decade later, in 1995.

Skilton, the forensic accountant who has spent all day in the witness box, agrees she's seen no document to suggest Hanna had herself invested in the property.

Mansfield asks if the witness saw any reference to the division between Hanna and Polkinghorne in the joint venture?

Skilton confirms she saw that 75.5% was to be held in the name of the Hanna Polkinghorne Trust, and 24.5% was to be held by Ophthalmic Trust Number 2, which Polkinghorne was a beneficiary of,  but Hanna was not.

Hanna then began contributing $2000 per week in about 2016 into the bank account held by the trust, she agrees.

The property derived income by way of rent – $1780 per month to the Hanna Polkinghorne Trust ANZ account.

Mansfield produces a document from the property information site Terranet regarding the Upland Rd property.

He has another, the actual certificate of title for the $6 million Remuera home.

It was transferred to the trustees, Polkinghorne, Hanna, and his sister Ruth Hughes, in 2003.

Now to the Ring's Beach bach in the Coromandel.

Similar documents are produced.

The original registered owners are Polkinghorne, Hanna and Hughes once again.

Mansfield moves to the Hanna Polkinghorne Trust and the Hoteo Medical Centre property in Papatoetoe Hanna and Polkinghorne owned via the trust.

The first document the witness has been handed is the property information from Terranet, says Mansfield.

The second is the certificate of title.

Mansfield says the property was the primary asset for the Hanna Polkinghorne Trust. 

Skilton agrees but says she didn't obtain the title.

Defence lawyer Ron Mansfield resumes his cross-examination of police forensic accountant Margaret Skilton on the trustees of the Hanna Polkinghorne Trust.

Skilton confirms that when you set up a trust, you can name it whatever you want.

Trustees of that trust were Pauline Kay Hanna, Philip John Polkinghorne, and a third man with name suppression.

It's not unusual, asks Mansfield, when trusts are set up for a member of the family to be one trustee and someone outside the family to be the other, but someone who is trusted?

Skilton confirms that's not unusual.

Mansfield says that was the role of Ruth Hughes, Polkinghorne's sister, on the trust.

"I think we'll take the adjournment now," says Justice Lang.

We'll be back in 15 minutes.

Mansfield says Polkinghorne had the responsibility for paying rates, broadband, cellphones and similar.

It's not unusual, asks Mansfield, for one person in a relationship to look after the finances in the relationship, is it?

Yes? replies Skilton uncertainly.

The defence lawyer moves on to ask who was the owner of the Remuera property and the Ring's Beach bach.

The Coromandel property was owned jointly by Hanna, Polkinghorne and Ruth Hughes, his sister.

The Upland Rd property on Remuera's Northern slopes in Upland Rd was owned by Philip Polkinghorne and Hughes, at the time of Skilton's report.

Ring's Beach is owned by Pauline Hanna, Ruth Hughes and Philip Polkinghorne, the witness confirms.

Mansfield is referring the witness to a trust deed.

It's for the Ophthalmic Trust Number 1, which owns the two properties, says Mansfield.

Skilton says she wasn't aware of that.

The beneficiaries of that trust are Polkinghorne, any spouse of his, the children, and any of their children.