Case Notes 2009

The following are notes on topical cases decided during 2009. Click on the underlined title to view the note.

Tax Avoidance Clarified?

Ben Nevis Forestry Ventures Ltd & Ors . CIR; Accent Management Ltd & Ors v CIR (2009) 24 NZTC 23,188

Glenharrow Holdings Ltd v CIR (2009) 24 NZTC 23,236

Penny v CIR; Hooper v CIR (2009) 24 NZTC 23,406

BNZ Investments Ltd & Ors v CIR (unreptd) HC Wellington, CIV-2004-485-1059 & ors, 15 July 2009.

Judicial review narrowed further in tax matters

Westpac Banking Corporation v CIR [2009] NZCA 24

CIR v Alam and Begum [2009] NZCA 273

Berrytime Ltd v CIR (2009) 24 NZTC 23,453

Fair Trading Act and Tax Warranties

Janus Nominees Ltd v Fairhall [2009] NZCA 280



If you require further information about any of these cases, click here.