Case Notes 2015

The following are notes on topical tax and trusts cases decided or reported during 2015. Click on the underlined title to view the note.

Michael Hill Finance (NZ) Limited v CIR [2015] NZHC 3144 - Consistency argument survives strike out

CIR v Diamond [2015] NZCA 613 - Court of Appeal decides PPOA test

TrustPower Limited v CIR [2015] NZCA 253 - Feasibility expense deduction overturned 

Charter Holdings Limited v CIR [2015] NZHC 2041A renewed effort to read down section 113

Lessons for Trustees - a round up of recent cases

Lee & Public Trust v Torrey & Folwell [2015] NZHC 2135 - Trustees held to account for bad faith decisions
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