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NZ Tax and Trusts Case Notes
Case notes 2022
D and E Limited as Trustees of the Z trust v A, B and C [2022] NZCA 430
Parore - a clean sweep for the taxpayer
Re Jury Family Trusts [2022] NZHC 568
Re the Ruby Trust [2022] NZHC 282
The Park Homes Limited - GST warranties again
A-G v Family First New Zealand [2022] NZSC 80
Case Notes 2021
Case TRA 015/19
Case Notes 2020
Greenpeace of New Zealand Inc v Charities Registration Board and Anor [2020] NZHC 1999
McAtamney v Allen (2020) 5 NZTR 30-008
Unkovich v Clapham [2020] NZHC 952
Church of Jesus Christ of Latter Day Saints & anor v CIR [2020] NZCA 143
Case Notes 2019
Addleman v Lambie Trustee Limited [2019] NZCA 480
Ministry of Social Development v Broadbent [2019] NZCA 201
CIR v Chatfield & Co Limited [2019] NZSC 84
CIR v Chatfield & Co Limited [2019] NZCA 73
CIR v New Orleans Hotel (2011) Limited
Football Otago Youth Development Academy Trust
The Church of Jesus Christ of Latter-day Saints v CIR [2019] NZHC 52
Yozin v New Zealand Guardian Trust Co Limited [2018] NZHC 1390
Case Notes 2018
NRS Media Holdings Limited v CIR - Deduction nexus returned to orthodoxy
Frucor Suntory New Zealand Limited v CIR - Commissioner fails in avoidance argument
Van Uden v CIR - Itinerant sea captain has permanent place of abode in NZ
Roberts v CIR - Tax credit for charitable gifts reinstated
Chatfield & Co Limited v CIR - interlocutory and judicial review decisions pending Court of Appeal outcome
How did it get so late so soon? TRA Cases 2/2018 and 4/2018
Case Notes 2017
Summary Judgment for Breach of Vendor's Warranty as to GST Status
Who is Entitled to Indemnity from a Trust Fund?
Was Delay Exceptional Enough?
Chinese tax sparing credits available to CFC shareholder
No Runway Runaway: Depreciation denied
Financial Hardship Does Not Automatically Get Relief
Effect of Company Reinstatement on Statutory Time Bar
Parallel Proceedings Unlikely to Stay Bankruptcy
Directors liable to contribute to their companies' tax debts but IRD delay can reduce contribution
Case Notes 2016
Family trusts - constructive trust strikes again!
Clarity over GST and Court awarded costs
Where does our runway end? Land improvements and depreciation
No duty of consistency when assessing liability
No intangible property in released restriction
Beneficiary disclosure rights clarified
Case Notes 2015
Consistency argument survives strike out
Feasibility expenditure deduction overturned -TrustPower Goes to the Supreme Court
A Renewed Effort to Read Down Section 113
Lessons for Trustees - a Round Up of some Recent Cases
Trustees held to account for bad faith decisions
Court of Appeal decides PPOA test
Case Notes 2014
Ensuring the correctness of assessments
Individual Residence Test of Permanent Place of Abode Clarified
Fax Delivery of CIR's Statement of Position is Within Time
Case Notes 2013
OCN funding is tax avoidance
Professional trustee seeks contribution for tax bill
Gaming court processes backfires on taxpayers
What price correctness of the assessment?
Rest Home Subsidy Threshold Confirmed
Resource consent costs deductible
Case Notes 2012
Financial arrangement rules trump accounting treatment
Current market value means GST exclusive
Wide investigative powers confirmed
Gifting threshold shock for residential care subsidies
Case Notes 2011
Community Housing Trust Not Charitable
Stage Production Investment Costs Deductible and Not Capital
Partisan Promotions Rule out Charitable Status
Commissioner's Access and Removal Powers Revisited
Commissioner Wins Surgeons' Tax Avoidance Case
Voting Interest Requires Registered Shareholding
Case Notes 2010
Loans from Company Treated as Income
Tax Avoidance - "Surgeons, Salaries and Structures"
Commissioner's Powers to Seize Electronic Data Confirmed
Beneficiary Access to Trust Information
Hardship Relief Provisions Narrowed?
GST Avoidance Not a Matter of Scale
Cases Suggest Charity Being Narrowed
Loans as Income Upheld
GST Refunds may be Withheld Indefinitely
Case Notes 2009
Tax Avoidance Clarified?
Judicial Review Narrowed Further in Tax Matters
CIR v Alam & Begum (CA)
Fair Trading Act and Tax Warranties
IRD Search Powers Catch Computer Hard Drives
Case Notes 2008
Avowal v NS District Court
Janus v Fairhall
Alam and Begum v CIR
CIR v Boanas
Kain v Hutton
Harris v District Court
Case Notes 2005
Simkin Trusts v CIR
Selectrix v Reg'r of Companies
R v Morris
Bryson v 3 Foot 6
Vinelight v CIR
CIR v Wellington Stadium
Allen v CIR
Clark, Mclean, Rogerson and W
Accent, Glenharrow and Peterson
Publications, papers and commentary
What next for Chatfield?
The Tax Disputes and Litigation Review, 8th edn, 2020, Law Business Research
Whither (or wither) New Zealand Foreign Trusts?
Audits and Disputes:The Myths, The Realities and the Lessons to be Learnt
TrustPower Goes to the Supreme Court
What a Professional Trustee Must Know About Investment
Feasibility Expenditure
The "Worthless Spouse" - Tax Treatment of Companion Travel Expenses
Summary of the US Foreign Account Tax Compliance Act ("FATCA")
Remedies Against the Commissioner of Inland Revenue Considered Through a Constitutional Lens
2013 NZLS Tax Conference Paper
2013 draft interpretation statement on PPOA
The Commissioner's Access to Electronic Information
International Trust Regime
New Zealand as a Trust Haven
The Richardson Years
Responsibilities of an Expert Witness
The Liability of Directors of a Corporate Trustee
The "More Than Merely Incidental" Test in Tax Avoidance
Protocols Between the Solicitor-General and the Commissioner of Inland Revenue
Preserving Confidential Access to Legal Advice in a World of Transparency
Tax Avoidance: You can set up a company but be careful how you use it!
NZ Inland Revenue Information
IRD Tax Compliance Focus 2011 - 2012
Revenue Alert on Bogus Charitable Donations
Cabinet Paper on BEPs
Australian Tax Case Notes
Re Leggett
St George Bank v FCT
Davison v NSW Bar Assocn
Ridley v R
Company Loans Treated as Income
Group Treasury May Deduct Bad Debts to Group Members
Defamation Damages Not Taxable
Australian Tax Office Information
UK Developments of Interest
Legal Privilege not Extended to UK Tax Advisers
International Tax Review Country Updates
Australian Notarial Services
Reports to the Tax Section of the American Bar Association Foreign Lawyers Forum
ABA Tax Section, Foreign Lawyers Forum Report 2007
ABA Tax Section, Foreign Lawyers Forum Report 2008
ABA Tax Section, Foreign Lawyers Forum Report 2009
ABA Tax Section, Foreign Lawyers Forum Report 2010
ABA Tax Section, Foreign Lawyers Forum Report 2011
ABA Tax Section, Foreign Lawyers Forum Report 2013
Past Tax and Trusts News Items
Resources
> NZ Tax and Trusts Case Notes
NZ Tax and Trusts Case Notes
Case notes 2022
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Case Notes 2021
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Case Notes 2020
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Case Notes 2019
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Case Notes 2018
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Case Notes 2017
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Case Notes 2016
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Case Notes 2015
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Case Notes 2014
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Case Notes 2013
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Case Notes 2012
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Case Notes 2011
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Case Notes 2010
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Case Notes 2009
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Case Notes 2008
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Case Notes 2005
